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Bachelor of Commerce-Second Year


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Paper-V
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Income Tax And Practices


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COPYRIGHT
Jain Vishva Bharati Institute, Ladnun

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Written By :
Dr. K.K. Gupta (Section-A,B,C,D)

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M.Com., M.Phil., Ph.D., AICWA
Lecturer (ABST)

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S.K. Govt. P.G. College, Sikar

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Edition : 2014

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Printed Copies : 100


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Published By:Jain Vishva Bharati Institute, Ladnun


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vuqef.kdk (Contents)
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Bh

[k.M&v vk;] ifjHkkkk] dj eqDr vk;] osru ls vk; dh x.kuk] edku


va

lEifk ls vk; dh x.kuk 01&136


sh

[k.M&c O;kikj ,oa isks ls ykHk dh x.kuk] iwt


a h ykHk] vU; lk/kuksa ls vk;]
Vi

gkfu;ksa dh iwfrZ vkSj vkxs ys tkuk 137&320


in

[k.M&l ldy dqy vk; dh x.kuk] O;fV fgUnw vfoHkkftr ifjokj] QeZ
Ja

vkSj dEiuh dh dqy vk; dh x.kuk 321&430


[k.M&n vfxze Hkqxrku dj] mn~xe LFkku ij dj dh dVkSrh] vk;dj
vf/kdkjh ,oa izkklu vf/kfu;e 431&498
[k.M (Section) : A
bdkbZ (Unit) : 1
ifjp; ,oa ifjHkk"kk,

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Introduction and Definitions

dn
1-1 dj dk vFkZ ,oa izdkj Meaning and Types of Taxes

La
Lkjdkj }kjk fdlh oLrq] vk; ;k f;k ij olwy fd;k tkus okyk kqYd dj dgykrk gSA
ljdkj }kjk fd;s tkus okys O;;ksa dh iwfrZ gsrq dj yxk;s tkrs gSA

),
djksa dks eq[; :i ls nks Hkkxksa esa foHkkftr fd;k tk ldrk gS &

ity
i izR;{k dj rFkk

rs
ii vizR;{k djA

ive
izR;{k dj Direct Tax &
ftl dj dk Hkkj mlh O;fDr }kjk ogu fd;k tkrk gS ftl ij ;g yxk;k tkrk gS] izR;{k

Un
dj dgykrk gSA izR;{k dj dk djk?kkr Incidence of Tax ,oa djkikr Impact of Tax ,d gh O;fDr
ij gksrk gSA dj dk Hkqxrku djus okyk O;fDr ,sls dj dks nwljs ij gLrkUrfjr djus dk fodYi ugha
ed
j[krk gSA izR;{k djksa dh Js.kh esa eq[;r% vk;dj] fuxe dj] /kudj vkrs gSAa
m
vizR;{k dj Indirect Tax &
ee

vizR;{k dj ls vkk; ,sls dj ls gksrk gS ftldk djk?kkr ,oa djkikr vyx&vyx O;fDr;ksa
ij gksrk gSA vizR;{k djksa dk Hkqxrku djus okyk ,sls djksa dk Hkkj nwljs ij gLrkUrfjr djus dk fodYi
(D

j[krk gSA fch dj Sales Tax] mRiknu dj Excise Duty] lhek kqYd Custom Duty] lsok dj
Service Tax] pqx a h Octroi vkfn vizR;{k djksa ds mnkgj.k gSAa
e
ut

1-2 vk;dj dk ifjp; Introduction of Income Tax


it

vk;dj ,d okf"kZd dj gksrk gS tks izR;sd dj fu/kkZj.k o"kZ esa fu/kkZfjr njksa ls xr o"kZ dh dqy
st

vk; ij yxk;k tkrk gSA ;g dj izR;sd ,sls O;fDr }kjk ftldh xr o"kZ fokh; o"kZ dh dj ;ksX;
In

vk; U;wure dj ;ksX; lhek ls vf/kd gks] dj dh fu/kkZfjr njksa ls dsUnzh; ljdkj dks pqdkuk gksrk
ti

gSA dsUnzh; ljdkj vk;dj dh jkf'k dks dsUnzh; fok vk;ksx dh vuq'kalk ds vk/kkj ij jkT; ljdkjksa
ra

esa ckaV nsrh gSA vk;dj ij vf/kHkkj Surcharge dh jkf"k jkT; ljdkjksa esa ugha ckaVh tkrh gS oju~ bl
a

jkf'k ij dsUnzh; ljdkj dk gh vf/kdkj jgrk gSA


Bh

1-3 Hkkjr esa vk;dj dk laf{kIr bfrgkl Brief History of Income Tax in India %
Hkkjr esa izFke ckj vk;dj lu~ 1860 bZ- esa lj tsEl foylu Sir James Wilson }kjk yxk;k
va

x;k FkkA lu~ 1886 bZ- esa izFke Hkkjrh; vk;dj vf/kfu;e ikfjr gqvk tks 1917 rd ;Fkkor ykxw jgkA
sh

lu~ 1918 bZ- esa ,d u;k vk;dj vf/kfu;e cuk;k x;k ftlesa ;g O;oLFkk Fkh fd pkyw o"kZ dh vk;
ij mlh o"kZ esa dj fu/kkZj.k fd;k tk;sxkA ;g O;oLFkk vk;dj vf/kfu;e 1922 ds }kjk cny nh xbZ
Vi

vkSj bl u;s vf/kfu;e esa ;g O;oLFkk dh x;h fd vk;dj xr o"kZ dh vk; ij pkyw o"kZ dj
in

fu/kkZj.k o"kZ esa yxk;k tkosxkA lu~ 1922 bZ- ds bl vf/kfu;e esa le;≤ ij la"kks/ku gksrs jgs vkSj
Ja

lu~ 1961 bZ- esa u;k vk;dj vf/kfu;e ikfjr gqvkA ;g vf/kfu;e vk;dj vf/kfu;e 1961 1-4-1962
ls tEew o d'ehj lfgr lEiw.kZ Hkkjr esa ykxw gqvkA bl vf/kfu;e ds izko/kku 1-4-1990 ls flfDde esa
Hkh ykxw gks x;sA

B.Com.-II/V/1
1-4 vk;dj dkuwu ds la?kVd Components of Income Tax %
vk;dj lEcU/kh O;oLFkkvksa dks le>us ds fy, fuEukafdr dkuwuksa dh tkudkjh vko';d gS&
1- iw.kZr;k la'kksf/kr vk;dj vf/kfu;e 1961;
2- iw.kZr;k la'kksf/kr vk;dj fu;e 1962;

un
3- izR;sd o"kZ ikfjr fd;k x;k fok vf/kfu;e;
4- le;≤ ij tkjh dh xbZ vf/klwpuk,W;

dn
5- dsUnzh; izR;{k cksMZ }kjk le;≤ ij tkjh fd;s x;s ifji= ,oa Li"Vhdj.k rFkk

La
6- U;kf;d fu.kZ;A
1- vk;dj vf/kfu;e 1961 Income Tax Act 1961 &

),
ity
;g vf/kfu;e 1 vizSy] 1962 ls lEiw.kZ Hkkjr esa ykxw gqvk] ftlesa dj ;ksX; vk; o ml ij
dj ds fu/kkZj.k ls lEcfU/kr izko/kku] dj fu/kkZj.k izf;k] vihy] 'kkflr vijk/k ,oa vfHk;kstu ds

rs
lEcU/k esa izko/kku fn;s gq;s gSAa bl vf/kfu;e esa okfkZd dsUnzh; ctV rFkk fofHkUu la'kks/kuksa ds }kjk

ive
la'kksf/kr izko/kkuksa dk lekos'k fd;k tkrk gSA orZeku esa bl vf/kfu;e esa 298 /kkjk,W rFkk 14 vuqlfw p;kW
Schedules gSAa

Un
2- vk;dj fu;e 1962 Income Tax Rules 1962 &
ed
dsUnzh; izR;{k dj cksMZ }kjk vk;dj vf/kfu;e ds izko/kkuksa dks izHkkoh <ax ls ykxw djus ds fy,
vk;dj fu;e 1962 cuk;s x;s gSAa cksMZ }kjk le;&le; ij fu;eksa esa laln dh lgefr ls
m

la'kks/ku fd;k tkrk gSA


ee

3- fok vf/kfu;e Finance Act &


(D

dsUnzh; fok ea=h djksa esa ifjoZru ds izLrko fok fo/ks;d Finance Bill ds ek/;e ls laln ds
lEeq[k izLrqr djrk gSA fo/ks;d dks laln }kjk ikfjr djus rFkk jk"Vifr }kjk bl ij lgefr fn;s tkus
e
ut

ij ;g vf/kfu;e cu tkrk gSA bl vf/kfu;e dh izFke vuqlp w h esa vk;dj dh njksa ds lEcU/k esa pkj
it

Hkkx fn;s gq;s gksrs gS& a


st

Hkkx I : bl Hkkx esa pkyw dj fu/kkZj.k o"kZ ds lEcU/k esa vk;dj dh njsa nh gqbZ gksrh gSAa fok vf/kfu;e
In

2010 esa dj fu/kkZj.k o"kZ 2010&11 ds lEcU/k esa ykxw njsa nh gqbZ gSAa
ti

Hkkx II : bl Hkkx esa pkyw fokh; o"kZ esa dekbZ xbZ vk;ksa ij mn~xe LFkku ij dj dh dVkSrh dh njsa
ra

nh gqbZ gksrh gSA tSl& s fok vf/kfu;e 2010 esa fokh; o"kZ 2010&11 esa dekbZ tkus okyh vk;ksa ij mn~xe
a

LFkku ij dj dh dVkSrh dh njsa nh gqbZ gSAa


Bh

Hkkx III : bl Hkkx esa osru kh"kZd esa dj ;ksX; vk;ksa ij mn~xe LFkku ij dj dh dVkSrh djus ds fy,
njsa nh gqbZ gksrh gSAa fok vf/kfu;e 2010 esa fokh; o"kZ 2010&11 ls lEcfU/kr mn~xe LFkku ij dj dh
va

dVkSrh dh njsa nh gqbZ gSAa


sh

Hkkx IV : bl Hkkx esa kq} d`f"k vk; dh x.kuk djus ds lEcU/k esa fu;e fn;s gq;s gksrs gSAa
Vi

lkekU;r % Hkkx II rFkk Hkkx III dh njsa gh vxys fok vf/kfu;e esa Hkkx&I dh njksa a ds :i esa kkfey
in

dh tkrh gSAa
Ja

;fn fok vf/kfu;e fu/kkZfjr le; ij ikfjr ugha gks ikrk gS rks fiNys o"kZ dh njsa vFkok izLrkfor fok
fo/ks;d Finance Bill dh njs]a tks Hkh djnkrk ds i{k esa gks] dj fu/kkZj.k ds fy, ykxw gksrh gSAa

B.Com.-II/V/2
dj fu/kkZ j .k o"kZ 2010&11 ds fy, fok vf/kfu;e 2010 rFkk iw o Z ds fok
vf/kfu;eksa ds izko/kku ykxw gksaxsA
4- vf/klwpuk,W Notifications &
dsUnzh; ljdkj }kjk le;&le; ij ljdkjh xtV esa izdkf'kr vf/klwpukvksa dh Hkh tkudkjh

un
djuk vko';d gSA

dn
5- ifji= ,oa Li"Vhdj.k Circulars and Clarifications &

La
dsUnzh; izR;{k dj cksMZ }kjk foHkkxh; vf/kdkfj;ksa ds fy, fn'kk funZ's k ,oa vuqn's k ifji=ksa ds
ek/;e ls tkjh fd;s tkrs gS]a ftudh tkudkjh Hkh vko';d gSA

),
6- U;kf;d fu.kZ; Judical decisions &

ity
mPp U;k;ky; rFkk loksZPp U;k;ky; }kjk fn;s x;s fofHkUu fu.kZ; vk;dj ds izko/kkuksa dh lgh

rs
O;k[;k djus esa lgk;d gksrs gSAa vr% ,sls fu.kZ;ksa dh tkudkjh Hkh vko';d gSA

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egRoiw . kZ ifjHkk"kk,W

Un
Important Definitions
1- vk; Income [/kkjk /kkjk 224
224] ed
vk;dj vf/kfu;e dh /kkjk 224 ds vuqlkj vk; esa fuEukafdr ensa lfEefyr gksrh gSa %
m
i ykHk rFkk vf/kykHk Profits and GainsA
ee

(ii) ykHkka'kA
(D

(iii) iw.kZr;k vFkok vkaf'kd :i ls iq.;kFkZ vFkok /kkfeZd mn~n"s ;ksa ds fy;s LFkkfir izU;kl ;k laLFkk]
oSKkfud kks/k laxBu] [ksy&dwn la?k ;k laLFkk] fo"ofo|ky; vFkok vU; f'k{k.k laLFkk fpfdRlky;
e

vFkok vU; fpfdRlk laLFkk vFkok fuokZpu izU;kl }kjk izkIr ,sfPNd pUnsA
ut

(iv) /kkjk 172 rFkk 3 esa of.kZr vuqykHk Perquisites vFkok osru ds cnys feys gq, ykHk Profits
it
st

in lieu of salaryA
In

(v) dksbZ fo'ks"k Hkkk vFkok ykHk tks mi;qDZ r iv esa of.kZr vuqykHkksa ds vfrfjDr] tks djnkrk dks vius
drZO;ksa dk ikyu djus ds fy, iw.kZr;k] vfuok;Zr;k rFkk fof'k"Vr;k fd;s x;s O;;ksa dh iwfw rZ ds
ti
ra

fy, fo'ks"k :i ls Lohdkj fd;s x;s gksAa


a

(vi) djnkrk dks Lohd`r Hkkk tks mls vius dkZO;ksa dk lk/kkj.kr;k ikyu djus ds LFkku ij vFkok
Bh

ml LFkku ij tgkW og lkekU;r% jgrk gS; vius futh O;;ksa dh iwfrZ ds fy, gks vFkok
thou&fuokZg dh c<h gqbZ ykxr dh iwfrZ ds fy, gks]a tSl& s uxj {kfriwfrZ HkkkA
va

(vii) fdlh dEiuh ds lapkyd }kjk ;k fdlh vU; O;fDr ftldk dEiuh esa lkjoku fgr gks vFkok
sh

lapkyd ;k ,sls O;fDr ds fj'rsnkj }kjk dEiuh ls izkIr fd;s gq, ykHk ;k vuqykHk dk ewY; rFkk
dEiuh ds }kjk mDr yksxksa dh rjQ ls fd;s x;s ,sls nkf;Roksa dk Hkqxrku tks ;fn dEiuh ugha
Vi

djrh rks bu yksxksa dks djuk iM+rkA


in

(viii) izfrfuf/k djnkrk ;k ykHk izkIrdrkZ dks izkIr fdlh lqfo/kk ;k ykHk dk ewY;A ysfdu izfrfuf/k djnkrk
Ja

}kjk Hkqxrku dh xbZ dksbZ jkf'k tks ykHk izkIrdrkZ ds ykHk ds fy, dh xbZ gks vFkok ftldk Hkqxrku
lk/kkj.kr;k ykHk izkIrdrkZ dks djuk gksrk] ;g ykHk izkIrdrkZ dh vk; gksxhA

B.Com.-II/V/3
(ix) og /ku tks /kkjk 28 ii] /kkjk 28 iii] /kkjk 41 rFkk /kkjk 59 ds vuqlkj ^O;kikj vFkok is'ks ds
ykHk^ kh"kZd dh vk; esa dj&;ksX; gS] buesa fuEu lfEefyr gS& a
v {kfriwfrZ dh izkI; ;k izkIr jkf'k]
c O;kikj ;k is'ks dh vk; tks O;kikj la/k }kjk vius lnL;ksa ds fy, dksbZ fo'ks"k lsok djus

un
ls izkIr gks]

dn
l xr o"kZ esa izkIr ,slh dksbZ jkf'k ftlds lEcU/k esa djnkrk dks O;; ds :i esa xr o"kZ ls
iwoZ fdlh o"kZ esa dVkSrh Lohd`r dj nh xbZ gks] tSls Mwcr&_.k tks vifyf[kr dj fn;k

La
x;k gks rFkk tks ckn esa fdlh o"kZ esa izkIr gks tk;sA

),
x /kkjk 28 v ds vUrxZr] QeZ ls mlds lk>snkj dks izkIr C;kt] osru] cksul] deh'ku vFkok vU;

ity
ikfjJfed] ftl lhek rd QeZ dh vk; esa ls ?kVk;k x;k gksA

rs
xi vk;kr fu;a=.k vkns'k 1955 ds vUrxZr izkIr ykblsl a dks cspus ls ykHkA

ive
xii Hkkjr ljdkj dh fdlh ;kstuk ds vUrxZr fu;kZr ds fy, fdlh O;fDr dks izkIr vuqnkuA
xiii lhek kqYd rFkk dsUnzh; vkcdkjh kqYd okilh fu;e 1971 ds vUrxZr fdlh O;fDr dks fu;kZr

Un
ds lEcU/k esa lhek kqYd ;k vkcdkjh kqYd dh okilh dh jkf'kA
xiv ,sls fdlh ykHk ;k vuqykHk dk ewY; tks O;kikj ;k is'kk djus ds dkj.k izkIr gqvk gSAa
ed
xv iWt w h ykHk tks /kkjk 45 ds vuqlkj dj&;ksX; gSAa
m

xvi ,d ikjLifjd chek dEiuh ;k lgdkjh lfefr ds chek O;olk; ds ykHk ftudh x.kuk /kkjk 44
ee

ds vuqlkj dh xbZ gksA


(D

xvii ykVjh] oxZ igsyh] /kqMn+ kSM+ vkfn ds bZuke] rk"k ds [ksy ;k vU; [ksyksa esa thrh gqbZ jkf'k ;k krZ vkfn
ls vk;A ,slh vk; dks lkekU; Hkk"kk esa vkdfLed vk; Casual Income dgk tkrk gSAa
e

xviii Hkfo"; fuf/k vFkok lqij,uq,'ku Q.M vFkok deZpkjh jkT; chek vf/kfu;e 1948 ds vUrxZr
ut

LFkkfir fdlh Q.M vFkok deZpkjh dY;k.k ds fy, LFkkfir fdlh Q.M esa deZpkfj;ksa dk
it
st

va'knku fu;ksDrk dh vk; gksxhA


In

(xix) egRoiw.kZ O;fDr chek ikWfylh Keyman Insurance Policy ds vUrxZr izkIr dksbZ jkf'k cksul
lfgrA
ti
ra

xx /kkjk 28 va ds vUrxZr fdlh ,sls vuqcU/k ds vUrxZr izkIr vFkok izkI; dksbZ jkf'k tks fdlh
a

O;olk; ls lEcfU/kr dksbZ Hkh f;k ds lapkyu u djus ds lEcU/k esa gks rFkk fdlh Hkh rduhdh
Bh

tkudkjh isVs .s V] dkWihjkbV] VM


s ekdZ ykblsl a ] QzUs pkbt vFkok blh izdkj dh vU; lwpukvksa
ds vknku iznku djus esa Hkkxhnkj u cuus ds lEcU/k esa gksA
va

xxi /kkjk 52 2 vii esa of.kZr O;fDrxr migkjksa dh jkf'k c'krsZ ;g 50]000 #- ls vf/kd gksA
sh

xxii lgdkjh lfefr }kjk vius lnL;ksa ds lkFk lapkfyr cSfa dax ds fdlh Hkh O;olk; ds ykHkA
Vi

vk; ls vk'k; Meaning of Income&


vk; dh mi;qZDr ifjHkk"kk viw.kZ rFkk vLi"V gSA okLro esa ^vk;^ kCn dk rkRi;Z ml ekSfnzd
in

vk; ls gS tks dqN fu;ferrk vFkok lEHkkfor fu;ferrk ds lkFk fuf'pr lk/kuksa ls izkIr gksrh gSA ;s
Ja

fuf'pr lk/ku osru] edku&lEifr dh vk;] O;kikj ;k is'ks ds ykHk] iWt w h ykHk rFkk vU; lk/kuksa ls vk;
gSAa ;fn izkfIr dk mi;qZDr lk/ku esa ls dksbZ lk/ku ugha gS rks og izkfIr bl vf/kfu;e ds vuqlkj
dj&;ksX; vk; ugha dgh tk ldrh gSA

B.Com.-II/V/4
vk; ls lEcf/kr dqN egRoiw.kZ fu;e bl izdkj gS& a
i ;fn dksbZ izkfIr vk; ds fdlh Hkh kh"kZd esa ugha vkrh gks rks ,slh izkfIr vk; ughaa ekuh tk ldrh
gSA
ii vk; dk dksbZ fof'k"V L=ksr gksuk pkfg,A

un
iii dksbZ vk; pkgs dkuwuh rjhds ls dekbZ x;h gks] ;k xSj&dkuwuh rjhds ls] nksuksa gh vk;&dj dh

dn
n`f"V ls vk; gksrh gSAa

La
iv vk; dh izkfIr fdLrksa esa fu;fer :Ik ls esa Hkh gks ldrh gS ;k ,d eq'r HkhA vk; esa fu;ferrk
dk gksuk vko';d ugha gSA vkdfLed izkfIr;ksa dks Hkh vk; ekuk tkrk gSA

),
v vk; ckgj ls izkIr gksuh pkfg,& dksbZ O;fDr Lo;a ls dksbZ vk; izkIr ugha dj ldrk gSA ;fn

ity
fdlh laLFkk dks vius lnL;ksa ls izkIr pUns dh vk; mlds }kjk vius lnL;ksa ij fd;s x;s O;;

rs
ls vf/kd gS rks ;g vkf/kD; dj&;ksX; vk; ugha dgk tk ldrk gSA

ive
vi ;g vko';d ugha gS fd vk; eqnzk ds :i esa gh izkIr gksA eqnzk rqY; oLrq ;k lsok ds :i esa izkfIr
Hkh vk; gks ldrh gS ;fn mldk ekiu eqnzk es fa d;k tk ldrk gSA

Un
vii dksbZ izkfIr vk; gS ;k ugha] ;g mlh le; fuf'pr gks tkrh gS tc og loZizFke izkIr gksrh gSA
viii dekbZ xbZ vk; rFkk izkIr dh xbZ vk;] nksuksa gh dj&;ksX; gksrh gSAa vk; izkfIr dk vf/kdkj
ed
feyrs gh ,slh vk; mikftZr vk/kkj ij dj&;ksX; gksxh] pkgs ,slh vk; ckn esa izkIr gqbZ gksA
m
tSl& s ,d ljdkjh egkfo|ky; ds izk/;kidksa dks Qjojh] 2010 dk osru vizy s 2010 esa pqdk;k
ee

x;kA izk/;kidksa ds fy, Qjojh 2010 dk osru dj&fu/kkZj.k o"kZ 2010&11 esa ns; vk/kkj ij
dj&;ksX; gksxkA
(D

ix [kpsZ ls eqfDr vFkok [kpksZa dh {kfriwfrZ vk; ugha ekuh tkrh gSA ;fn dksbZ izcU/kd viuk deh'ku
e

dEiuh ds ikl NksM+ nsrk gS rks ;g dEiuh dh vk; ugha ekuh tk;sxhA okLrfod ;k=k O;; dh
ut

{kfriwfrZ Hkh vk; ugha ekuh tk;sxhA


it

x tc fdlh vk; ds LokfeRo ds lEcU/k esa fookn gks rks ,slh fooknkLin vk; izkIr djus okys O;fDr
st

dh vk; ekuh tk;sxh vkSj mlds fy, dj&;ksX; gksxhA


In

xi O;fDrxr migkj] HksVa vkfn vk; ugha ekuh tkrh gSAa


ti

xii /kekZnk] x'kkyk vkfn ds lEcU/k esa izkfIr;k vk; ugha ekuh tkrh gSAa
ra

xiii cpr vk; ugha gksrh gSA ifr }kjk iRuh dks ?kj [kpZ gsrq nh xbZ /ku jkf'k esa ls iRuh dqN cpr
a
Bh

dj ysrh gS rks ;g iRuh dh vk; ugha ekuh tk;sxhA


xiv eqnzk ds voewY;u ls vk;& ;fn fdlh djnkrk dks eqnzk ds voewY;u ls dksbZ vfrfjDr vk;
va

gksrh gS rks og mldh dj&;ksX; vk; ekuh tk;sxhA


sh

vk; dk iz;ksx^ Application of Income ^vk;^ ekuh tkrh gS tcfd vk; dks eksM+
xv ^vk;
Diversion of Income vk; ugha ekuh tkrh gSA
Vi

mnkgj.kkFkZ %
in

Jh jke dh vk; esa ls U;k;ky; }kjk 1500 #- izfr ekg mudh nknh dks pqdkus dk vkns'k fn;k
Ja

x;kA ;g nkf;Ro Jh jke }kjk LosPNk ls mRiUu fd;k gqvk ugha gS vfirq dkuwuh :i ls mRiUu nkf;Ro
gSA vr% muds }kjk fd;k x;k 18]000 #i;s okfkZd dk Hkqxrku mudh vk; dk eksM+ ekuk tk;sxkA blds
foijhr ;g izHkkj ;fn Jh jke }kjk LosPNk l Lohdkj fd;k x;k gks rks 18]000 #- okfkZd dk ,slk
Hkqxrku muds }kjk ^vk; dk iz;ksx^ ekuk tk;sxk rFkk mudh dj ;ksX; vk; esa lfEefyr fd;k tk;sxkA
B.Com.-II/V/5
fdlh O;fDr dks dksbZ vk; fdlh nwljs O;fDr dks nsus ds fy, izkIr gksrh gS rks ,slh vk; ds gLrkUrj.k
dks vk; dk eksM+ dgrs gSa rFkk ;g vk; ds gLrkUrj.kdrkZ ds fy, dj ;ksX; ugha gksrh gSA ijUrq ;fn
fdlh O;fDr dks vk; Lo;a ds fy, izkIr gksrh gS vkSj og bls LosPNk ls nwljs O;fDr dks gLrkUrfjr
dj nsrk gS rks vk; ds gLrkUrj.k dks ^vk; dk iz;ksx^ dgk tkrk gS rFkk ,slh vk; gLrkUrj.kdrkZ ds

un
fy, dj&;ksX; gksrh gSA

dn
xv vk; dk L=ksr fuf'pr ,oa Li"V gksuk pkfg,A ;fn dksbZ vk; isM+ ls fxjs gq, Qy dh HkkWfr
vizR;kf'kr :i ls izkIr gqbZ gks] rks mls vk; dj ds n`f"Vdks.k ls vk; ugha ekuk tk;sxkA tSl& s

La
Nqik gqvk [ktkuk feyukA
vk; dh mi;qZDr ifjHkk"kk esa of.kZr fo'ks"k kCnksa dk vFkZ fuEu izdkj ls gS %

),
v iq.;kFkZ mn~ns'; Charitable Purpose) [/kkjk /kkjk 215
215]

ity
iq.;kFkZ mn~n's ;ksa esa xjhcksa dh lgk;rk] f'k{kk] LokLF; lq/kkj] i;kZoj.k dh lqj{kk ,oa ikSjkf.kd]

rs
dykRed ,oa ,sfrgkfld egRo ds LFkku ,oa oLrq,W rFkk lkekU; turk dh HkykbZ ds vU; fdlh mn~n's ;

ive
dks vxzlj djuk Advancement lfEefyr gSAa
ijUrq lkekU; turk dh HkykbZ ds vU; fdlh mn~n's ; dks vxzlj djuk iq.;kFkZ mn~n's ; ugha

Un
gksxk ;fn blesa Qhl] midj ;k vU; fdlh izfrQy ds cnys lapkfyr dh xbZ O;kikj] okf.kT; ;k
O;olk; dh izd`fr dh dksbZ xfrfof/k kkfey gks vFkok O;kikj] okf.kT; ;k O;olk; ds lEcU/k esa lsok
ed
iznku djus okyh dksbZ xfrfof/k kkfey gksA ,slh xfrfof/k ls izkIr gksus okyh vk; ds mi;ksx djus]
m
fu;kstu djus vFkok jksdus dk dksbZ egRo ugha gksxkA ;fn xro"kZ esa ,slh xfrfof/k;ksa ls gksus okyh
izkfIr;ksa dk ;ksx 10 yk[k :i;s vFkok de gks rks mi;qDrZ krsZa ykxw ugha gksxhA
ee
(D

c O;fDr ftldk dEiuh esa leqfpr ;k lkjoku fgr gks&


,d dEiuh ds lEcU/k esa leqfpr fgr j[kus okys O;fDr ls vk'k; ml O;fDr ls gS tks dEiuh
e

ds mu va'kksa dk ekfyd gS] ftu ij ykHkka'k dh ,d fuf'pr nj ugha gS rFkk tks dEiuh ds dqy erksa
ut

ds 20% ;k vf/kd ij vf/kdkj j[krk gSA


it
st

l lEcU/kh & ,d O;fDr ds fy;s lEcU/kh ls vk'k; mlds ifr ;k iRuh] HkkbZ ;k cgu ;k vU; fdlh oa'kt
In

Lineal ascendant or descendant ls gSA oa'kt esa ekrk&firk] nknk&nknh] iq=&iq=h vkfn vkrs gSAa
ti

2- O;fDr Person [/kkjk


/kkjk 231
231]-
ra

vk;dj vf/kfu;e dh /kkjk 231 ds vuqlkj O;fDr esa fuEufyf[kr dks lfEefyr fd;k tkrk gS
a

i O;f"V Individual % iq:"k] efgyk] vo;Ld cPpk rFkk ikxy vkfn lHkh dks O;fV ekuk tkrk gS;
Bh

ii fgUnw vfoHkkftr ifjokj Hindu Undivided Family % ,d gh iwoZt ds oa'kt iSr`d lEifr
va

ls ifjokj dk fuekZ.k dj ldrs gS]a


sh

(iii) dEiuh Company ;


Vi

(iv) QeZ (Firm) : lk>snkjh QeZ pkgs iath;r gks ;k viath;r gks %
in

v O;fDr;ksa dk leqnk; Association of Persons ;k O;fDr;ksa dk la?k Body of Individuals]


Ja

tks lekesfyr gks ;k u gks tSl&


s lgdkjh lfefr] Dyc vkfnA
vi LFkkuh; lkk Local Authority % uxjikfydk] uxj ifj"kn] ftyk ifjkn] egkuxj fuxe] iksVZ
VLV vkfnA

B.Com.-II/V/6
vii izR;sd d`f=e dkuwuh O;fDr tks mi;qZDr fdlh Js.kh esa kkfey u fd;k tk lds tSls&oS/kkfud
fuxe] fdlh efUnj dh ewfrZ vFkok nsoh vkfnA tSl&s jktLFkku fo'ofo|ky;
Li"Vhdj.k &
^O;fDr;ksa ds leqnk;^ ;k ^O;fDr;ksa ds la?k^ vFkok ^LFkkuh; lkk^ ;k ^,d d`f=e dkuwuh ;fDr^

un
dks O;fDr Person ekuk tkosxk pkgs mudk mn~n's ; ykHk ;k vk; dekuk gks ;k u gksA

dn
3- djnkrk Assessee %%[/kkjk
/kkjk 27
27]-

La
/kkjk 27 ds vuqlkj djnkrk ls vk'k; ,sls O;fDr ls gS tks&
i bl vf/kfu;e ds vUrxZr dksbZ dj ;k vU; dksbZ jkf'k C;kt] vFkZn.M vkfn nsus ds fy,

),
mrjnk;h gks; ;k

ity
ii ml O;fDr ij mlds Lo;a ;k vU; O;fDr dh vk; ;k gkfu ds fu/kkZj.k ;k dj dh okilh ds

rs
fy, dk;Zokgh izkjEHk dj nh x;h gks; ;k

ive
iii mldks bl vf/kfu;e ds vUrxZr ^ekuk gqvk djnkrk^ Deemed Assessee ;k pwd esa djnkrk
Assessee in Default eku fy;k x;k gksA

Un
Ekkuk gqvk djnkrk Deemed Assessee %
tc dksbZ O;fDr bl vf/kfu;e ds vUrxZr fdlh nwljs ds lEcU/k esa djnkrk ekuk tkrk gS rks mls
ed
^ekuk gqvk djnkrk^ dgrs gSAa tSl&s i e`rd O;fDr dk dkuwuh mrjkf/kdkjh e`rd O;fDr }kjk ns; dj ds
m
fy, ^ekuk gqvk djnkrk^ gksrk gSA ii fdlh fons'kh] vo;Ld ;k ikxy dh vk; ds lEcU/k esa mlds
ee

izfrfuf/k ;k vfHkHkkod ;k izcU/kd dks ekuk gqvk djnkrk dgk tkrk gSA
(D

pwd esa djnkrk Assessee in Default %


tc dksbZ O;fDr vk;dj vf/kfu;e ds vUrxZr fdlh dk;Z dks djus ds fy, mkjnk;h gks vkSj
e

og viuk dk;Z u djrk gks rks ,slk O;fDr ^pwd esa djnkrk^ dgykrk gSAa tSl&
s mn~xe LFkku ij dj
ut

dkVus ds fy, mrjnk;h O;fDr }kjk dj u dkVk tkos ;k de dj dkVk tkos ;k ljdkjh dksk esa dkVk
it
st

gqvk dj tek u djok;k tkos rks ,slk O;fDr ^pwd esa djnkrk^ dgykrk gSA
In

4- xr okZ Previous Year [/kkjk/kkjk 33]-


ti

vk;dj vf/kfu;e ds mn~ns'; ls dj&fu/kkZj.k okZ ds rqjUr iwoZ okyk fokh; okZ
ra

Financial Year xr okZ dgykrk gSA xr okZ 2009&10 dh vof/k 1 vizsy 2009 ls 31 ekpZ] 2010
a

rd dh gSA uoLFkkfir O;kikj vFkok is'ks vFkok vk; ds fdlh vU; L=ksr ds ekeys esa xr okZ mldh
Bh

LFkkiuk dh frfFk ls izkjEHk gksrk gS rFkk ml fokh; okZ dh lekfIr ij vFkkZr 31 ekpZ dks lekIr gqvk
ekuk tkrk gS pkgs ;g vof/k 12 ekg ls de gh D;ksa u gksA vr% uoLFkkfir O;olk; ;k is'ks dh n'kk
va

esa izFke xr okZ 12 ekg vFkok mlls de vof/k dk gks ldrk gS ijUrq bldh vof/k 12 ekg ls
vf/kd ugha gks ldrh gSA tSls 1 ebZ] 2009 dks izkjEHk gq, O;kikj ds fy, igyk xr okZ 31 ekpZ] 2010
sh

dks lekIr 10 ekg dh vof/k dk gksxkA vkxs ds okksZ esa mlds xr okZ dh vof/k 12 ekg dh gh gksxhA
Vi

5- dj&fu/kkZj.k okZ Assessment Year [/kkjk /kkjk 29


29]-
in

izR;sd okZ 1 vizsy ls izkjEHk 12 ekg dh vof/k dj&fu/kkZj.k okZ dgykrh gSA
Ja

dj&fu/kkZj.k okZ esa xr okZ dh dqy vk; ij dj yxkus lEcU/kh d;Zokgh dh tkrh gSA xr okZ
2009&10 dh dqy vk; ij dj&fu/kkZj.k okZ 2010&11 esa dj fu/kkZj.k dh dk;Zokgh dh tkrh gSA

B.Com.-II/V/7
pkyw okZ dh vk; ij dj yxkuk Taxation on Income of current Year
lkekU; fu;e ds vuqlkj] dj&fu/kkZj.k okZ^ esa djnkrk dh ^xr okZ dh dqy vk; ij^ vk;dj
yxk;k tkrk gS rFkk pkyw fokh; okZ xr okZ esa pqdk;k x;k dj vfxze dj] ekuk tkrk gSA

un
fu;e ds viokn&

dn
fuEukafdr ,slh ifjfLFkfr;kW gS ftuesa djnkrk ij pkyw okZ dh dqy vk; ij vk; dekus okys
okZ esa gh dj yxk;k tkrk gS vFkkZr pkyw xr okZ esa gh dj fu/kkZj.k dj fn;k tkrk gS&

La
i vfuokfl;ksa dh leqnzh tgkt }kjk O;kikj ls vk; vk;& ,sls vfuoklh O;fDr;ksa dks ftldk Hkkjr

),
esa dksbZ izfrfuf/k u gks] Hkkjrh; cUnjxkgksa ls lkeku] Mkd] Ik'kq rFkk ;kf=;ksa dks ys tkus ds

ity
lEcU/k esa izkIr ;k izkI; fdjk;s o vU; izkfIr;ksa dk 7-5% Hkkx dj&;ksX; vk; ekuk tkrk gS vkSj

rs
bl dj&;ksX; vk; ij pkyw xr okZ esa gh cUnjxkg NksMu+ s ls iwoZ vk;dj pqdkuk gksrk gSA ,slh
jkf'k esa djnkrk ds O;;ksa dks ugha ?kVk;k tkrk gSA /kkjk 172

ive
ii okil u ykSVus ds bjkns ls Hkkjr NksM+dj tkus okys O;fDr dks tkus dh frfFk rd dh dekbZ

Un
x;h vk; ij pkyw xr okZ esa gh dj pqdkuk gksrk gSA /kkjk 174
iii fdlh fof'k"V ?kVuk ;k mn~ns'; ds fy;s cuk;s x;s O;fDr;ksa ds la?k] O;fDr;ksa ds lewg
ed
vFkok df=e U;kf;d O;fDr dk dj&fu/kkZj.k .k& ;fn dksbZ O;fDr;ksa dk la?k vFkok O;fV;ksa
m
dk lewg vFkok d`f=e U;kf;d O;fDr fdlh fof'kV ?kVuk ;k mn~n's ; ds fy;s cuk;k x;k gS rFkk
ee

pkyw dj&fu/kkZj.k okZ esa vFkok bldh lekfIr ds rqjUr ckn bldk fo?kVu dj fn;k tk;sxk rks
dj fu/kkZj.k vf/kdkjh ,sls O;fDr dh ml dj& fu/kkZj.k okZ ls lEcfU/kr xr okZ dh lekfIr ds ckn
(D

ls fo?kVu dh frfFk rd dh dqy vk; ij mlh okZ esa dj& fu/kkZj.k dj nsxkA /kkjk 174v
e

iv dj&oapuk ds mn~ns'; ls lEifr dk gLrkUrj.k % & ;fn dj&fu/kkZj.k vf/kdkjh ;g


ut

le>rk gS fd dksbZ O;fDr viuh lEifr dk gLrkUrj.k dj cpkus ds mn~n's ; ls fdlh nwljs O;fDr
it

dks djus okyk gS rks dj&fu/kkZj.k vf/kdkjh mlh le; dj&fu/kkZj.k djds dj olwy dj ldrk
st

gSA /kkjk 175


In

v O;kikj ;k is'ks ds cUn gksus ij % &fdlh O;kikj ;k is'ks ds cUn gksus dh frfFk rd ds ykHkksa
ti

ij mlh okZ esa dj&fu/kkZj.k djds dj olwy fd;k tk ldrk gSA /kkjk 176
a ra

Li"Vhdj.k &
Bh

mi;qZDr izFke pkj n'kkvksa esa fu/kkZj.k&vf/kdkjh dks vfuok;Z :i ls pkyw okZ esa gh dj&fu/kkZj.k
djuk gksxk tcfd iape~ n'kk esa og dj&fu/kkZj.k dh dk;Zokgh dks dj&fu/kkZj.k okZ rd LFkfxr dj
va

ldrk gSA
sh

mnkgj.k Illustration 1-1


Vi

Jh jke us ,d u;k O;olk; 15 tuojh] 2010 dks LFkkfir fd;kA dj&fu/kkZj.k okZ 2010&11
in

rFkk 2011&12 ds fy, xr okZ dh vof/k D;k gksxh \


Ja

Sri Ram sets-up a new business on January 15, 2010. What will be the period of previous
years for the assessment years 2010-11 and 2011-12 ?

B.Com.-II/V/8
gy Solution %
dj&fu/kkZj.k okZ 2010&11 rFkk 2011&12 ds fy, xr okZ dh vof/k fuEu izdkj gksxh&

dj&fu/kkZj.k okZ xr okZ

un
2010&11 15 tuojh] 2010 ls 31 ekpZ] 20101

dn
2011&12 vizy
s ] 2010 ls 31 ekpZ] 2010

La
),
vk;dj yxkus dk vk/kkj Basis of Chargeability of Tax &

ity
,d djnkrk dks viuh xr okZ dh dqy vk; ij dj&fu/kkZj.k okZ esa vk;dj nsuk gksrk gS] ;fn

rs
mldh dqy vk; fu/kkZfjr U;wure dj ;ksX; lhek ls vf/kd gksA djnkrk dh fuoklh; fLFkfr lk/kkj.k

ive
fuoklh] vlk/kkj.k fuoklh ;k vfuoklh ds vk/kkj ij vk; dks vxzkfa dr ikWp khkZdksa esa oxhZd`r fd;k
tkrk gS %

Un
1- osru ls vk; Income from salaries ;
2- edku lEifr ls vk; Income from house property ;ed
3- O;olk; vFkok is'ks ds ykHk Profits of business or profession ;
m
4- iWt
w h ykHk Capital gains rFkk
vU; lk/kuksa ls vk; Income from other sourcesA
ee

5-
(D

6- dj ;ksX; vk; Taxable Income &


izR;sd khkZd dh vk; tks ml khkZd dh Lohd`r dVkSfr;kW ?kVkus ds ckn Kkr dh x;h gks] dj
e
ut

;ksX; vk; dgykrh gSA dj&;ksX; vk;] ^vk; ds izR;sd khkZd^ dh Kkr dh tkrh gSA
it
st

7- ldy dqy vk; Gross Total Income &


In

lHkh khkZd dh dj ;ksX; vk; ds ;ksx dks ldy dqy vk; dgrs gSAa ldy dqy vk; Kkr
djus ds fy, gkfu;ksa dh iwfrZ lEcU/kh lek;kstu dj fn;k tkrk gS ijUrq /kkjk 80C ls /kkjk 80U rd
ti
ra

dh dVkSfr;ka ugha ?kVk;h tkrh gSA


a
Bh

8- dqy vk; Total Income [/kkjk /kkjk 245


245]&
ldy dqy vk; esa ls /kkjk 80 esa of.kZr Lohd`r dVkSfr;kW ?kVkus ds ckn tks jkf'k cprh gS mls
va

dqy vk; dgrs gSAa dqy vk; dks fudVre ngkbZ vad esa cnyk tkrk gS vFkkZr~ 5 #- ls de dks NksM+
fn;k tkrk gS rFkk 5 #i;s ;k vf/kd dks vxys ngkbZ vad esa cny fn;k tkrk gSA vk;dj vf/kfu;e
sh

dh /kkjk 245 ds vuqlkj dqy vk; dk rkRi;Z bl vf/kfu;e dh /kkjk 5 esa of.kZr vk;ksa dh dqy jkf'k
Vi

ls gS] ftudh x.kuk bl vf/kfu;e ds izko/kkuksa ds vuqlkj dh xbZ gksA /kkjk 5 ds izko/kku vxyh bdkbZ
esa fn;s x;s gSAa
in
Ja

9- lEcU/kh Relative [/kkjk


/kkjk 241
241]&&
fdlh O;fV ds lEcU/k esa lEcU/kh vFkok fj'rsnkj dk vk'k; mlds ifr ;k iRuh] HkkbZ ;k cfgu
vFkok ml O;fV ds vU; fdlh js[kh; iwoZt ;k oa'kt Lineal ascendant or descendant ls gSA iwoZt
;k oa'kt esa ekrk] firk] nknk] nknh] iq=] iq=h] ikS=] ikS=h vkfn lfEefyr gksrs gSAa
B.Com.-II/V/9
10- d`fk vk; Agricultural Income [/kkjk
/kkjk 21
21A]&
Hkkjr esa fLFkr Hkwfe ls d`fk vk; dsUnzh; vk;dj ls eqDr gksrh gS ,oa bls djnkrk dh dqy vk;
esa Hkh lfEefyr ugha fd;k tkrk gSA for vf/kfu;e] 1973 ds vuqlkj O;fV ,oa fgUnw vfoHkkftr ifjokj
}kjk ns; dj dh x.kuk djrs le; dqy vk; esa ^'kq} d`fk vk;^ dks tksMd + j ,d fo'ks"k <ax ls vk;dj

un
dh x.kuk dh tkrh gS ftldk foLr`r fooj.k ^O;fV;ksa dk dj fu/kkZj.k^ okys v/;k; esa fd;k x;k gSA

dn
d`fk vk; ds vUrxZr Hkkjr esa fLFkr Hkwfe ls izkIr gksus okyk fdjk;k] yxku rFkk vU; vk;sa tks d`f"k dk;ksaZ
ls mRiUu gksrh gS] lfEefyr dh tkrh gSAa d`fk Hkwfe ds gLrkarj.k ls gksus okyk iWtw h ykHk d`fk vk; ugha

La
ekuk tkrk gSA d`fk vk; dh ifjHkkkk vk;dj vf/kfu;e dh /kkjk 2(1A) esa nh gqbZ gSA

),
d`fk vk; ls rkRi;Z fuEu izdkj dh vk;ksa ls gS %

ity
1 Hkkjr esa fLFkr ,slh Hkwfe ls izkIr fdjk;k ;k yxku ftldk iz;ksx d`fk dk;ksZa esa fd;k tkrk gSA

rs
[/kkjk 21Aa]

ive
2 d`fk dk;Z esa iz;qDr Hkwfe ls izkIr vk; tks d`fk dk;Z djus ls gqbZ gks [/kkjk 21Ab]

Un
3 viuh d`fk mit dks fo; ;ksX; cukus okyh f;kvksa ls vk;A ,slh f;kvksa ds Ikpkr~ ml Qly
ds fo; ewY; esa tks o`f} gksrh gS mls Hkh d`fk vk; ekuk tkrk gSA tSl&
ed s rEckdw dks fo;&;ksX;
cukus rFkk twV ds ikS/ks ls jskk fudkyus ls lEcfU/kr f;kvksa ls gqbZ vfrfjDr vk; Hkh d`fk vk;
dgykrh gS] ckrsZ rEckdw ;k twV dk mRiknu Lo;a dh d`fk Hkwfe ij gqvk gksA ;fn nwljs dh d`fk
m

Hkwfe ds mRikn dks fo;&;ksX; cukus ds fy, dksbZ f;k,W dh tkrh gSa rks bu f;kvksa ls gksus okyh
ee

vk; d`fk vk; ugha ekuh tk;sxhA


(D

4 d`fk dk;ksZa ls mRiUu mi&inkFkksZa ls gksus okyh vk; Hkh d`fk vk; ekuh tkrh gS] tSl&
s d`fk dk;ksZa
ds fy, j[ks x;s Ikkqvksa ls izkIr nw/k] /kh vkfn ls vk;A
e
ut

5 d`fk Hkwfe ls yxs gq, edku dh vk; % og edku tks d`fk Hkwfe ij cuk gqvk gks ;k d`fk Hkwfe ds
it

lkFk yxk gqvk gks rFkk ftldk iz;ksx d`kd }kjk ;k Hkwfe ds Lokeh }kjk vius jgus ds fy, vFkok
st

Hk.Mkj ?kj ds :i esa vFkok ckgjh edku ds :i esa fd;k tkrk gksA ,sls edku dh vk; dks d`fk
In

vk; ekuus ds fy, fuEukafdr krksZa dh iwfrZ gksuk vko;d gS&


ti

i ftl Hkwfe ij ;g edku cuk gqvk gS ml ij Hkkjr esa dksbZ yxku yxrk gks ;k LFkkuh; dj yxrk
ra

gks] ftldk fu/kkZj.k ,oa laxzg lgdkjh vf/kdkfj;ksa }kjk fd;k tkrk gks; rFkk
a
Bh

ii ;fn ml Hkwfe ij yxku ;k LFkkuh; dj ugha yxrk gks rks og Hkwfe xSj&kgjh {ks= esa fLFkr gksuh
pkfg,A vFkkZr~ og Hkwfe ,slh uxj ikfydk vFkok Nkouh cksMZ dh lhek esa fLFkr ugha gksuh pkfg,
va

ftldh vkcknh 10]000 ;k vf/kd gksA


sh

;fn dsUnzh; ljdkj fdlh ,slh uxjikfydk ;k Nkouh cksMZ ds lEcU/k esa vyx ls vf/klwpuk tkjh
djrh gS rks ;g Hkwfe ml vf/klwpuk esa of.kZr nwjh ds Hkhrj fLFkr ugha gksuh pkfg,A ;g nwjh
Vi

vf/kd ls vf/kd 8 fdyksehVj gks ldrh gSA


in

6 d`kd }kjk Lo;a dh Hkwfe ls izkIr mit dks viuh nqdku ij cspus ls gqbZ vk; Hkh d`fk vk; dgykrh
Ja

gSA ijUrq ;fn d`kd nwljs dh mit dks viuh nqdku ij csprk gS rks ;g vk; xSj&d`fk vk; ekuh
tk;sxhA ;fn d`kd ds d`fk Hkwfe ds fdjk;s ds :i esa mit feyh gks rks ,slh mit dks cspus ls
gksus okyh vk; Hkh d`fk vk; ekuh tkosxhA

B.Com.-II/V/10
LiVhdj.k & 1 %
d`fk ds vfrfjDr fdlh vU; mn~ns; ds fyls iz;qDr dh xbZ Hkwfe ;k Hkou &
dj&fu/kkZj.k okZ 2001&02 ls vf/kfu;e esa ,d LiVhdj.k tksMd+ j ;g LiV fd;k x;k gS fd

un
,sls Hkou ;k mlls yxh gqbZ Hkwfe dks d`fk ls fHkUu fdlh vU; mn~ns ; ds fy;s dke esa ysus ls izkIr
vk; dks ^^d`fk vk;^^ dh ifjHkkkk esa kkfey ugha fd;k tk;sxkA

dn
d`fk vk; gksus ds fy, Hkwfe dk d`fk dk;ksZa esa iz;ksx fd;k tkuk vko;d gSA

La
Hkwfe dk d`fk dk;ksZa esa iz;qDr gks
gksuukk % dsoy ek= Hkkjr esa fLFkr Hkwfe ls lEcfU/kr gksus ls gh dksbZ

),
vk; d`fk vk; ugha cu ldrh gS] tc rd fd ml Hkwfe ij d`fk dk;Z ugha fd;k tkosA

ity
d`fk dk;Z ls rkRi;Z % Hkwfe dks tksruk] cht cksuk] ikuh nsuk] Qly dks dkVuk vkfnA bl

rs
lEcU/k esa vk;dj vk;qDr cuke jktk fou; dqekj lkgl jk; ds eqdnes os fu.kZ; esa mPpre U;k;ky;

ive
}kjk d`fk dk;Z dh egRoiw.kZ O;k[;k izLrqr dh xbZ gSA ftlds vuqqlkj d`fk dk;Z dks nks Hkkxksa esa
foHkkftr fd;k x;k gS&

Un
1 izkjfEHkd dk;Z& blds vUrxZr Hkwfe dks tksruk] ikuh nsuk] cht cksuk] ikS/kksa dks jksiuk vkfn vkrs
gSaA ed
2 ckn ds dk;Z
dk;& blds vUrxZr fujkbZ] xq<kbZ] dhVk.kqukkd nokb;ksa dk iz;ksx Ikkqvksa ls Qly dh
m
j{kk djuk] Qly dkVuk vkfn dk;Z vkrs gSAa
ee

;fn izkjfEHkd dk;ksZa dks lEiUu fd;s fcuk dsoy ckn okys dk;Z fd;s tkrs gSa rks ,slh vk; d`fk
(D

vk; ugha dgyk;sxhA mnkgj.kkFkZ& Lor% gh mxs gq, isM& + ikS/kksa ls vk; d`fk vk; ugha dgyk;sxh
D;ksfa d blesa izkjfEHkd dk;Z cht cksuk vkfn euq"; }kjk ugha fd;k tkrk gSA blh izdkj dksbZ O;fDr [kM+h
e

Qly fdlku ls [kjhndj ml Qly dks dkVdj csprk gS rks bl fo; ls gqbZ vk; d`fk vk; ugha
ut

gksxh D;ksfa d ml O;fDr }kjk Hkh izkjfEHkd dk;Z ugha fd;s x;s gSAa
it
st

LiVhdj.k& 2
In

for vf/kfu;e 2008 }kjk tksMs+ x;s LiVhdj.k ds vuqlkj ulZjh esa mxk;s x;s ikS/kksa ,oa ikS/k
ti

Saplings and Seadlings ls gksus okyh vk; dks Hkh d`fk vk; ekuk tkosxk pkgs Hkwfe ij vk/kkjHkwr
ra

f;k,a dh x;h gks vFkok ughaA


a
Bh

fuEu izdkj dh vk;ksZa dks d`fk vk; ugha ekuk tkrk gSa&
i eNyh ikyu ,oa eNyh cspus ls vk; ;
va

ii [kfut inkFkksZ ds fudkyus ls vk; ;k [kku dh jk;YVh ls vk; ;


sh

iii Hkwfe ij yxus okys esyks]a ldZl ;k iznkZuh ls vk; ;


Vi

vi Hkwfe ij bZV HkV~Bs cukus ls vk; ;


in

v eqxhZ ikyu ,oa Ms;jh QkeZ dh vk; ;


Ja

vi flapkbZ ds fy, csps x;s ikuh ls vk; ;


vii d`fk QkeZ ds deZpkfj;ksa dks izkIr osru ;

B.Com.-II/V/11
viii Hkwfe ij cus rkykc ds fla?kkM+kas dks cspus ls vk; ;
ix taxyh ?kkl] Lor% gh mxs gq, isM+ vkfn dks cspus ls vk; ;
x d`fk dk;Z esa yxh gqbZ dEiuh ls izkIr ykHkkak ;

un
xi ,slh Hkwfe dk fdjk;k ftldk iz;ksx d`fk dk;Z esa dke ugha vkusokys Ikkqvksa ds pkjkxkg ds fy,

dn
fd;k tkrk gS ;

La
xii ek:e rFkk yk[k ls vk; ;
xiii d`fk Hkwfe ds fdjk;s dh cdk;k jkfk ij C;kt ;

),
ity
fuEu izdkj dh vk;ksa dks d`fk vk; ekuk tkrk gSa &

rs
(i) Qwyksa rFkk csyksa dks mxkus ls vk; ;

ive
(ii) d`fk dk;ksZa esa yxh gqbZ QeZ ds fdlh lk>snkj }kjk iWt
w h ij izkIr fd;k x;k C;kt ;

Un
(iii) d`fk Hkwfe dks fxjoh j[kdj _.k nsus okys O;fDr }kjk mi&fdjk;snkj ls d`fk Hkwfe ds fy;s izkIr
fd;k x;k fdjk;k ;
ed
(iv) d`fk dk;ksZa esa yxh gqbZ QeZ ls mlds lk>snkj dks izkIr gqvk osru ;
m
(v) fdlh Hkwfe ds] d`kd Lokeh vFkok fdjk;snkj }kjk [kM+h Qly vFkok Qly ds Ikpkr~ mRikn
ee

dh fch ls izkIr ykHkA


(D

vi ,slh Hkwfe dk fdjk;k ftldk iz;ksx d`fk dk;Z esa dke vkus okys Ikkqvksa ds pkjkxkg ds fy, fd;k
tkrk gSA
e

va kr% d` f "k&vk;
it ut

Partly Agricultural Income


st

A Lo;a ds d`fk mRiknksa dks dPps eky ds :i esa dke esa ysus okys fuekZrkvksa dh vk;
In

,sl O;fDr;ksa ds dk;Z dk dqN Hkkx d`fk ls rFkk dqN Hkkx O;kikj ls lEcfU/kr gksrk gSA
ti
ra

mnkgj.kkFkZ& ,slh phuh fey tks vius Lo;a ds [ksr ij xUuk mxkdj phuh dk mRiknu djrh gS] dh
dqy vk; esa dqN Hkkx d`fk vk; dk gksrk gS vkSj ksk Hkkx O;kikfjd vk; dk gksrk gSA ^vk;dj fu;e
a
Bh

1962^ ds fu;e 7 ds vuqlkj O;kikfjd vk; Kkr djus ds fy, budh dqy vk; esa ls ,slh dEiuh }kjk
Lo;a ds [ksr ij mRikfnr eky dk cktkj ewY;] ftls dEiuh us dPps eky ds :Ik esa iz;ksx esa fy;k gS
va

?kVk fn;k tkrk gSA dPps eky ds cktkj ewY; ,oa mRiknu ykxr ds vUrj ds cjkcj dh jkfk
d`fk vk; ekuh tkrh gSA
sh

Ckktkj ewY; ls rkRi;Z %


Vi

i ;fn ,slh mit izk;% cktkj esa fcdrh gS rks mldk vkSlr cktkj ewY; ; rFkk
in

ii ;fn ,slh mit izk;% cktkj esa ugha fcdrh gS rks fuEu jkfk;ksa ds ;ksx dks cktkj ewY; ekuk tkrk
Ja

gS&
v d`fk lEcU/kh [kpsZa ;

B.Com.-II/V/12
c Hkwfe dk yxku o fdjk;k ; rFkk
l dj&fu/kkZj.k vf/kdkjh dh jk; esa mfpr ykHk dh jkfkA
B jcj dks mxkus vkSj fofufeZr djus ls vk;&

un
djnkrk }kjk Hkkjr esa mxk;s x;s jcj ls mRikfnr Centrifuged latex) ;k (Cenex) ds fo;

dn
ls gksus okyh vk; dk 65% Hkkx dfk vk; rFkk 35% Hkkx O;kikj dh vk; ekuk tkrk gSAa bl mn~ns ;
ds fy;s vk; dh x.kuk ^vk;dj fu;e 1962^ ds fu;e 7A ds vuqlkj dh tkrh gSA

La
C dkWQh dks mxkus rFkk fofufeZr ls vk; & Hkkjr esa fLFkr dkWQh ckxoku dh vk; dk 75%

),
Hkkx d`f"k vk; rFkk ksk 25% Hkkx O;kikfjd vk; ekuh tkrh gSA ;fn dkWQh dks fo; ;ksX; cukus

ity
ds fy, Hkwuus rFkk dwVus (Roasting) dh f;k Hkh dh tkos rks ,slh vk; dk 60% Hkkx d`f"k vk; gksxkA

rs
D pk; ckxkuksa dh vk; &

ive
pk; ds mRiknu esa nks f;k,W gksrh gS&
a

Un
i mxkuk rFkk
ii fo; ;ksX; cukukA ed
buesa fo; ;ksX; cukus dh f;k O;kikfjd f;k gksrh gSA vk;dj vf/kfu;e esa cuk;s x;s
m
izko/kkuksa ds vuqlkj Hkkjr esa fLFkr pk; ckxku dh vk; dk 60% Hkkx d`fk vk; rFkk ksk 40% Hkkx
ee

O;kikj dh vk; ekuh tkrh gS tks ^O;kikj ;k isks ds ykHk^ khkZd esa dj&;ksX; gksrh gSA pk; ckxkuksa
dh vk; dh x.kuk fu;e 8 ds vuqlkj dh tkrh gSA
(D

LiVhdj.k &
e
ut

1 dkWQh rFkk pk; ds ckxkuksa dh vk; dh x.kuk djus ds fy, mu lHkh ikS/kksa dks yxkus ds O;; Hkh
dqy ykxr esa tksM+ fn;s tkrs gSa tks ejs gq, ikS/kksa ds LFkku ij yxk;s tkrs gSAa ;fn ,sls djnkrk
it
st

dks dksbZ vuqnku Subsidy izkIr gqbZ gks tks /kkjk 1030 ;k 1031 ds vUrxZr dj&eqDr gks] rks
In

,slh vuqnku dh jkfk dks pk; ;k dkWQh mxkus dh ykxr esa ls ugha ?kVk;k tkosxkA
ti

2 ;fn djnkrk us pk; ;k dkWQh Lo;a ugha mxkbZ gS ysfdu mldks fo; ;ksX; cukus dk dk;Z fd;k
ra

gS rks mldh ,slh lEiw.kZ vk; O;kikfjd vk; ekuh tkosxhA mlds fy, d`fk vk; dh jkfk kwU;
a

gksxhA
Bh

3 vksyk o`fV ls pk; ;k dkWQh dh Qly uV gksus ij chek dEiuh ls izkIr {kfriwfrZ dh jkfk d`fk
vk; ekuh tkrh gSA
va

4 pk; ;k dkWQh mRiknu esa yxh QeZ ds lk>snkj dks QeZ ls izkIr osru rFkk ykHk dh jkfk dk 75%
sh

vFkok 60% Hkkx d`f"k vk; ekuk tkrk gS rFkk ksk 25% Hkkx vFkok 40% Hkkx O;kikfjd vk; ekuk
Vi

tkrk gSA
in

mnkgj.k Illustration 1-2 %


Ja

D;k fuEufyf[kr d`f"k vk; gS\ dkj.k lfgr mrj nhft;sA


i vfer ,d ,slh QeZ esa lk>snkj gS] ftlds ikl pk; cxhps gSa rFkk og dk;Z djus ds cnys esa osru
izkIr djrk gSA QeZ ds ksk ykHk esa Hkh og Hkkxhnkj gSA mldk okfkZd osru 1]80]000 #- Fkk] iWt
w h
ij C;kt 13]000 #- Fkk] ftls og d`fk vk; ekuus dk nkok djrk gSA
B.Com.-II/V/13
ii egsUnz ,d ;kaf=d d`f"k QkeZ dk eSuts j gS vkSj mls 31 ekpZ] 2010 dks lekIr gksus okys okZ ds fy,
1]24]000 :- osru izkIr gqvk gS] ftls og d`f"k vk; ds dkj.k vk;dj ls eqDr ekuus dk nkok djrk
gSA
iii _pk ,d IykaVs ku dEiuh esa vak/kkjh gSA dEiuh ls mls ykHkkak ds 20]000 :- izkIr gksrs gS] ftls

un
og d`f"k vk; ds dkj.k vk;dj ls eqDr ekurh gSA

dn
Do the following constitute agricultural income ? Give reasons for your answer.

La
(i) Amit is a partner of a firm having Tea plantations and receives salary from the firm for attending to
his work. He also gets share in the balance of profits of the firm. His annual salary was Rs. 1]80]000

),
and interest on capital was Rs. 13]000 which he claims to be agricultural income.

ity
(ii) Mahendra is a manager of mechanized agricultural farm and received a salary of Rs. 1]24]000 for

rs
the year ended on 31st March, 2010 which he claims to be exempt from income-tax as being
agricultural income.

ive
(iii) Richa is a shareholders of a plantation company and she receives dividends of Rs. 20]000 from the

Un
company which she claims to be agricultural income and thus exempt from tax.
gy Solution % ed
i pk; ds cxhps ls gqbZ vk; dk 60% Hkkx d`f"k vk; rFkk 40% Hkkx O;kolkf;d vk; ekuk tkrk
m
gSA QeZ dks gksus okyh d`f"k vk; iw.kZr% dj eqDr gksrh gS rFkk lk>snkjksa dks d`f"k vk; esa ls pqdk;s
ee

x;s osru rFkk iWt w h ij C;kt QeZ ds ykHkksa dk fu;kstu ekuk tkrk gSA vr% Jh vfer ds fy;s QeZ
ls izkIr osru ,oa iWtw h ij C;kt dh jkfk dk 60% Hkkx ^d`f"k vk;^ eku dj dj eqDr fd;k tk;sxkA
(D

ii d`f"k vk; esa ls izkIr fd;s x;s osru] ykHkkak vkfn dks d`f"k vk; ugha ekuk tkrk gS] blfy, Jh
e

egsUnz ds fy, ;g d`f"k vk; ugha gSA


ut

iii mi;qZDr ii dkj.k ls gh _pk dks izkIr ykHkkak d`f"k vk; ugha ekuk tkosxkA
it
st

mnkgj.k Illustration 1-3 %


In

eueksgu dkWQh dEiuh us xr okZ 2009&10 esa 20 yk[k :i;s dk ykHk dek;kA dEiuh Lo;a
ti
ra

ds ckxku esa dkWQh ds ikS/ks mxkrh gS vkSj vkxs izf;kadu Hkh vius dkj[kkus esa djrh gSA dj&fu/kkZj.k
okZ 2010&11 ds fy, dEiuh dh d`f"k vk; rFkk xSj d`f"k vk; dh x.kuk dhft,A
a
Bh

Manmohan coffee Company earned a profit of Rs. 20 lakhs during the previous year 2009-
10. The company grows Coffee plants on its gardens and cures them in its own factory Find out
va

Agricultural and non-agricultural income of the company for the assessment year 2010-11.
sh

gy Solution %
Vi

Hkkjr esa dkWQh ckxkuksa dh vk; dk 75% Hkkx d`f"k vk; ekuk tkrk gSA vr% d`f"k vk; o xSj
in

d`f"k vk; fuEu izdkj gksxh&


Ja

20]00]000 #- dk 75% vFkkZr~ 15]00]000 #- d`f"k vk; ,oa 25% vFkkZr~ 5]00]000 #- O;kikfjd
vk; ekuh tkosxhA

B.Com.-II/V/14
iwathxr ,oa vk;xr enksa esa vUrj
Distinction Between Capital and Revenue Items
vk;&dj pfw d vk; ij yxrk gS] it w h ij ugha] vr% it
w h ,oa vk; dk Hksn fd;k tkuk vR;Ur

un
vko;d gSA dqN nkkvksa esa rks it
w h vkSj vk; dk Hksn fd;k tkuk vR;Ur ljy gS] ijUrq vusd
ifjfLFkfr;k ,slh Hkh vkrh gSa ftuesa bl izdkj dk oxhZdj.k djuk ,d dfBu dk;Z gksrk gSA bl

dn
oxhZdj.k dk dksbZ fufpr fu;e ugha gSA U;k;ky; ds fu.kZ; Hkh dsoy ekxZnkZu dk gh dk;Z djrs gSAa

La
,d gh izdkj dk O;; ifjfLFkfr;ksa ds vuqlkj dHkh it
w hxr gksrk gS rks dHkh vk;xr gksrk gSA it
w hxr
,oa vk;xr esa vUrj dks Hkyh izdkj le>us ds fy, bl fo"k; dk v/;;u ge fuEukafdr rhu khkZdksa

),
ds vUrxZr dj ldrs gS& a

ity
1 izkfIr;k Receipts] 2 O;; Expenditure] 3 gkfu;k LossesA

rs
izkfIr;k Receipts %

ive
izkfIr;k nks izdkj dh gksrh gSAa ,d vk;xr vkSj nwljh iwthxrA dksbZ izkfIr vk;xr gS vFkok

Un
iwthxr & bl ckr dk fu/kkZj.k fuEufyf[kr rF;ksa dks /;ku esa j[krs gq, fd;k tk ldrk gS&
1 LFkk;h iwth vFkok LFkk;h lEifk ds lEcU/k esa tks jkfk izkIr gksrh gS og iwthxr izkfIr dgykrh
ed
gSA tSl&s edku] QuhZpj] eksVj] fofu;ksx bR;kfn ds fo; ls izkIr gksus okyh jkfkA blds foijhr
m
pkyw iwth vFkok py lEifk ds lEcU/k esa tks jkfk izkIr gksrh gS og vk;xr izkfIr dgykrh gSA
tSls O;kikfjd eky ds fo; ls izkIr gksus okyh jkfkA
ee

2 vk; ds lk/ku dh lekfIr ij feyus okyh jkfk iwthxr izkfIr gksrh gS tSl& s ,d deZpkjh dks vius
(D

ekfyd ls lsok lekfIr ij feyus okyh {kfriwfrZ dh jkfkA blds foijhr vk; ds izfrLFkkiu ds :i
e

esa izkIr jkfk vk;xr izkfIr gksrh gSA tSl&


s deZpkjh dks viuh lsokvksa ds cnys esa izkIr xzPs ;qbVh dh
ut

jkfk vFkok vU; dksbZ iqjLdkjA


it

3 ;fn dksbZ O;fDr izlfa ons ds vUrxZr izkIr vf/kdkjksa dks R;kx nsrk gS rks izfrQy ds :i esa izkIr
st

jkfk iwthxr izkfIr gksrh gSA tSl&


s isUku ds cnys esa izkIr ,d eqr jkfkA blds foijhr Hkkoh ykHkksa
In

dh lekfIr ij {kfriwfrZ ds :i esa izkIr jkfk vk;xr izkfIr gSA tSl& s ,d dEiuh ftlds ikl
ti

[kfM+;k dh [kkusa gS]a fdlh O;kikjh dks nl okksZa rd [kfM+;k dh ,d fufpr ek=k nsus dk lkSnk
ra

djrh gSA dqN fnuksa ckn O;kikjh eky ugha ysuk pkgrk gS vkSj og dEiuh ml O;kikjh dks lkSns
a

ds nkf;Ro ls eqDr djrs gq, ,deqr jkfk ysuk Lohdkj dj ysrh gSA ,deqr jkfk dEiuh ds fy,
Bh

vk;xr izkfIr gS] D;ksfa d ;g mls Hkkoh vk; ds cnys esa izkIr gqbZ gSA
4 jkfk pkgs ,deqr izkIr gqbZ gks vFkok FkksMh+ &FkksMh+ ek=k esa blls mldh izdfr ij dksbZ izHkko ugha
va

iM+rk gSA iwthxr izkfIr FkksMh+ &FkksMh+ feyus ij Hkh iwthxr izkfIr gh jgrh gS rFkk vk;xr izkfIr
sh

,d lkFk feyus ij Hkh vk;xr gh jgrh gSA


Vi

5 dksbZ izkfIr iwt


hxr gS vFkok vk;xr] bl ckr ij fuHkZj gS fd izkIr djus okys ds fy, ;g jkfk iwt
hxr
gS vFkok vk;xrA bl ckr dk /;ku ugha j[kk tkrk gS fd Hkqxrku djus okys us Hkqxrku iwt hxr jkfk
in

esa ls fd;k vFkok vk;xr jkfk esa ls fd;kA mnkgj.k ds fy,] u;s O;kikj dks pykus okyk viuh iwt h
Ja

esa ls osru dk Hkqxrku djs rks Hkh osru izkIr djus okys ds fy, ;g jkfk vk;xr izkfIr gh gSA

B.Com.-II/V/15
O;; Expenditure %
O;; Hkh nks izdkj ds gksrs gS]a ,d vk;xr rFkk nwljk iwthxrA dksbZ O;; iwthxr gS vFkok
vk;xr ;g bl ckr ij fuHkZj djrk gS fd Hkqxrku djus okys ds fy, ;g jkfk iwthxr gS vFkok
vk;xrA bl ckr dk /;ku ugha j[kk tkrk fd izkIrdkkZ ds gkFk esa ;g jkfk vk;xr gS vFkok iwthxrA

un
vk;xr ,oa iwthxr O;;ksa esa fuEufyf[kr vUrj gS %

dn
1 LFkk;h lEifk dh ykxr rFkk mldks ykus] lq/kkj djokus ,oa yxkus ds lEcU/k esa fd, x, O;; iwt
hxr

La
O;; gksrs gSa tcfd iqu% cspus ds ms; ls ; fd;s x;s eky dh ykxr rFkk mldks lEcfU/kr vU; O;;
vk;xr gksrs gSAa

),
2 iwthxr nkf;Ro ls eqDr gksus ds lEcU/k esa nh xbZ jde iwthxr O;; dgykrh gSA mnkgj.k ds fy,]

ity
,d djnkrk }kjk Hkou cuokus ds vuqcU/k dks j djus ds ifj.kkeLo:i Bsdns kj dks nh xbZ gtkZus

rs
dh jdeA blds foijhr vk;xr nkf;Ro ls eqDr gksus ds lEcU/k esa nh xbZ jde vk;xr O;;

ive
dgykrh gSA tSl& s O;kikfjd eky dks ; djus ds vuqcU/k dks j djus ds fy, fn;s x;s gtkZus
dh jdeA

Un
3 vk; dekus ds lk/ku O;kikj] ukSdjh vkfn izkIr djus ds fy, fd;k x;k O;; iwthxr O;; ekuk
tkrk gSA blds foijhr vk; dekus ds lEcU/k esa fd;k x;k O;; vk;xr O;; gksrk gSA
ed
4 LFkk;h lEifk esa mUufr vFkok lq/kkj vFkok o`f) djds O;kikj dh vk; dekus dh kfDr dks c<+kus
m

ds fy, fd;k x;k O;; iwthxr O;; dgykrk gSA blds foijhr LFkk;h lEifk dks pkyw gkyr esa
ee

vFkok vPNh gkyr esa cuk;s j[kus ds fy, fd;k x;k O;; vk;xr gksrk gSA
(D

5 fdlh dEiuh ds fuekZ.k ls iwoZ fd, x, O;; iwthxr O;; gksrs gS]a tcfd O;kikj ds lapkyu esa
fnu&izfrfnu fd, tkus okys O;; vk;xr O;; gksrs gSAa
e
ut

6 dj&;ksX; vk; ekywe djus ds fy, ldy vk; esa ls vk;xr O;;ksa dks ?kVk;k tkrk gS tcfd
it

iwthxr O;;ksa dks ugha ?kVk;k tkrk gSA iwthxr O;; vf/kfu;e esa of.kZr ifjfLFkfr;ksa esa gh ?kVk;sa
st

tk ldrs gS]a tSl& s oSKkfud vuqlU/kku ds O;;ksa dks ?kVk;k tk;sA


In

gkfu;k Losses %
ti
ra

gkfu;k Hkh nks izdkj dh gksrh gSa % ,d vk;xr vkSj nwljh iwthxrA O;kikj esa eky dks cspus
ls] eky ds u"V gksus ls vFkok O;kikj ds lEcU/k esa fdlh izkI; jde ds olwy u gksus ls rFkk ,sls gh
a
Bh

vU; dkj.kksa ls gksus okyh gkfu vk;xr gkfu dgykrh gSA iwth lEifk ds lEcU/k esa gksus okyh gkfu
iwthxr gksrh gS ftls vU; iwth ykHk ls gh lek;ksftr fd;k tk ldrk gSA
va

vk;dj ds izHkkj dk vk/kkj [/kkjk


/kkjk 44] (Basis of Charge of Income Tax)
sh

vk;dj vf/kfu;e dh /kkjk 4 esa vk;dj izHkkj ds lEcU/k esa fuEufyf[kr fcUnqvksa dk mYys[k
Vi

fd;k x;k gS&


in

1- dj xr okZ dh vk; ij yxk;k tkrk gSA fdlh Hkh fokh; okZ esa ,d O;fDr }kjk vftZr dj&;ksX;
Ja

vk; dh tkudkjh ml okZ dh lekfIr ls iwoZ lEHko ugha gSA vr% ml okZ dh vk; ij vxys fok
okZ esa gh dj yxk;k tkrk gSA foke ifjfLFkfr;ksa esa pkyw okZ dh vk; ij pkyw okZ esa Hkh dj yxk;k
tk ldrk gSA

B.Com.-II/V/16
2- dj dqy vk; ij yxk;k tkrk gSA ;gka dqy vk; ls vfHkizk; ^dj&;ksX;^ dqy vk; ls gSA
3- dj fok vf/kfu;e }kjk fu/kkZfjr njksa ds vuqlkj yxk;k tkrk gSA ftl okZ ds fy, dj&fu/kkZj.k
fd;k tkuk gS] mlls lEcfU/kr njksa ds vuqlkj dj yxk;k tkrk gSA dj dh njsa vk; ds
vyx&vyx Lrj ij fHkUu&fHkUu gksrh gSAa

un
4- dj O;fDr ij yxk;k tkrk gSA O;fDr dks ihNs ifjHkkfkr fd;k x;k gSA

dn
5- dj vk; ds L=ksr ij Hkh dkVk tk ldrk gS rFkk vfxze Hkh tek djk;k tk ldrk gSA

La
vk; dks lEcfU/kr khkZd esa u fn[kkus dk izHkko
kko&

),
vk;dj vf/kfu;e ds vUrxZr ftl vk; ij dj yxk;k tkrk gS mldk dksbZ khkZd gksuk

ity
vko;d gSA djnkrk dh leLr dj ;ksX; vk; dks ikWp khkZdksa esa fn[kk;k tkrk gSAa izR;sd khkZd esa

rs
dVkSfr;kW Hkh vyx&vyx nh tkrh gSAa bl izdkj ;fn ,d khkZd dh vk; dks nwljs khkZd esa j[kk

ive
tk; rks nwljs khkZd ds fu;e ykxw gksus ds dkj.k dqy vk; lgh ugha gksxhA mnkgj.k ds fy,] ;fn
,d lEifr ds fo; ls gksus okys iWt w h ykHkksa dks ;fn O;kikj vFkok isks ds ykHk khkZd esa j[k fn;k

Un
tk; rks tks dVkSrh mls iWtw h ykHkksa ds :i esa izkIr gksrh og O;kikfjd vk; ds :i esa izkIr ugha gksxh
vkSj bl izdkj dqy vk; xyr gks tk;sxhA ed
vk; dks xyr khkZd esa fn[kk;s tkus dk fodYi u rks fu/kkZj.k vf/kdkjh dks gh izkIr gS vkSj
m
u gh djnkrk dksA ;fn dksbZ djnkrk viuh fdlh vk; dks xyr khkZd esa fn[kk nsrk gS rks fu/kkZj.k
ee

vf/kdkjh dks pkfg;s fd og mls lgh khkZd esa j[k ns] pkgs Hkys gh ,slk djus ls djnkrk dks ykHk gh
D;ksa u gksA ;fn fdlh vk; dh izd`fr bl izdkj dh gS fd mls nks khkZdksa esa j[kk tk ldrk gS] rks
(D

,slh nkk esa djnkrk dks ;g vf/kdkj gS fd og mldks ,sls khkZd esa j[k ys ftlls mldks dj de
pqdkuk iM+As
e
ut

vH;kl ds fy, izu


it

Questions for Exercise


st

vfry/kw j kRed iz u
In

Very Short Answer Type Questions %


ti

fuEufyf[kr izuksa dk mRrj vf/kdre 20 kCnksa esa nhft,A


ra

Answer the following Questions in Maximum 20 words.


a

1- izR;{k dj ls vki D;k le>rs gSa \


Bh

Whar do you mean by direct tax ?


2- izR;{k djksa ds dksbZ nks mnkgj.k nhft,A
va

Give two examples of direct taxes.


sh

3- Hkkjr esa izFke ckj vk;dj dc vkSj fdlds }kjk yxk;k x;k \
Vi

When and by whom tax on income in India was levied ?


4- dj fu/kkZj.k okZ 2010&11 esa dkSu&lk fok vf/kfu;e dke vk;sxk \
in

Which Finance Act is applicable for the assessment year 2010-11 \


Ja

5- vk;dj vf/kfu;e 1961 dc ls ykxw gqvk \


On which date the Income Tax act 1961 came into force ?
6- xr okZ D;k gS \
What is previous year ?

B.Com.-II/V/17
7- dj&fu/kkZj.k okZ ls vki D;k le>rs gSa \
What do you mean by assessment year ?
8- u;s LFkkfir O;kikj dh izFke xr okZ dh vof/k D;k gksxh \
What will be the period of previous year for newly set up business ?

un
9- dj&fu/kkZj.k okZ 2010&11 ls lEcfU/kr xr okZ dh vof/k D;k gksxh \
What will be the period of previous year for the Assessment year 2010&11

dn
10- Jh egsk 1 vxLr] 2009 dks geskk ds fy, Hkkjr NksMd
+ j fonsk tkuk pkgrk gSA dkSuls fok
okZ esa 1-4-2009 ls 31-7-2009 rd dh mldh vk; dk dj&fu/kkZj.k fd;k tkosxk \

La
Shri Mahesh intends to go to a foreign country on 1st August, 2009 leaving India for ever. In
which financial year his income for the period from 1-4-2009 to 31-7-2009 will be assessed ?

),
11- dksbZ pkj izkfIr;kW ds uke fyf[k;s tks vk; esa lfEefyr dh tkrh gSAa

ity
Write name of four receipts which are included in Income.

rs
12- dksbZ nks izkfIr;ksa ds uke fyf[k;s ftUgsa vk; esa lfEefyr ugha fd;k tkrk gSA

ive
Write name of two receipts which are not included in Income.
13- ^ekuk gqvk djnkrk^ ls vkidk D;k vkk; gS \

Un
What do you mean by Deemed Assessee ?
14- ^pwd esa djnkrk^ ls vkidk D;k vkk; gS \ ed
What do you mean by Assessee in Default ?
15- vk;dj ds fy;s xr okZ dk D;k egRo gS \
m
What is the importance of previous year for income tax purposes ?
ee

16- vk; ds fofHkUu khkZdksa ds uke fyf[k;sA


Write names of various heads of income.
(D

17- ek/kqjh us dqN tsojkr 1979 esa 6]000 :i;s esa [kjhns FksA 31 ekpZ] 2010 dks bu tsojkr dk cktkj
ewY; 1]72]000 :- FkkA D;k ek/kqjh dks dksbZ vk; gqbZ gS \
e

Madhuri purchased some jewellery for Rs. 6]000 in 1979. The fair market value of this
ut

jewellery as on 31st March, 2010 was Rs. 1]72]000. Is there any income of Madhuri ?
it

18- Jh fjfrd us vius ,d fe= ls 8]000 :i;s dk _.k fy;kA og _.k dks pqdk ugha ldk vkSj
st

mlds fe= us _.k ekQ dj fn;kkA D;k Jh jhfrd dks dksbZ vk; gqbZ \
In

Mr. Ritik took a loan of Rs. 8]000 from one of his friends. He could not repay the loan and,
ti

therefore, his friend waived the loan. Is there any income of Mr. Ritik ?
ra

19- Jh nhisUnz dks mldh Qly dks rwQku ls {kfr gksus ds dkj.k chek dEiuh ls 80]000 :i;s izkIr
a

gq,A D;k ;g d`f"k vk; gS \


Bh

Mr. Deependra received Rs. 80,000 from an insurance company for damages caused to his
crops by storm. Is it an agricultural income ?
20- vk; ds mi;ksx ls D;k rkRi;Z gS \
va

What is meaning of application of Income ?


sh

21- vk; ds eksM+ ls vki D;k le>rs gSa \


Vi

What do you mean by diversion of income ?


22- d`f"k vk; fdls dgrs gSa \
in

What is an agricultural income ?


Ja

23- ,d pk; ds ckxku ds ekfyd dks pk; ds fuekZ.k ls xr okZ esa 50]000 #- dh vk; gqbZA mldh
d`f"k vk; rFkk dj ;ksX; vk; dh x.kuk dhft,A
A tea garden owner carns Rs. 50]000 from tea manufacturing in the previous year. Calculate his
agriculture income and taxable income. [Rs. 30]000 & Rs. 20]000]

B.Com.-II/V/18
24- ^dqy vk;^ ls vki D;k vkk; gS \
What do you mean by Total Income ?
25- ;fn fdlh pk; ckxku dk leLr mRiknu tydj uV gks tkrk gS vkSj chek dEiuh ls jkfk
izkIr gksrh gS] rks D;k ;g izkfIr d`f"k vk; gksxh \

un
If the whole production of a tea garden is destroyed and it gets amount from insurance
company. Whether it will be treated as agricultural income ?

dn
y?kwrjkRed izu

La
Short Answer Type Questions %
fuEufyf[kr izuksa dk mRrj vf/kdre 50 kCnksa esa nhft,A

),
ity
Answer the following Questions in Maximum 50 words
1- vk;dj vf/kfu;e esa O;fDr ls D;k vfHkizk; gS \

rs
What is the meaning of a person in the Income Tax Act ?

ive
2- vk;dj dkuwu dks le>us ds fy, fdudk v/;;u djuk pkfg, \
What should be studied to understand the Income Tax Law ?

Un
3- ^djnkrk^ ls vkidk D;k vfHkizk; gS \ le>kb;sA
What do you mean by an Assessee ? Explain.
4- ^dqy vk;^ ij laf{kIr fVIi.kh fyf[k,A
ed
Write short note on Total Income
m
5- ^vakr% d`f"k vk;^ ij laf{kIr fVIi.kh fyf[k,A
ee

Write short note on Partly Agriculture Income


6- ^vk;dj xr okZ dh dqy vk; ij yxrk gS] bl lkekU; fu;e ds dksbZ pkj vioknksa ds uke
(D

fyf[k,A
Name any four exceptions to the general rule that Income of the previous year is assessed in
e
ut

the assessment year.


7- fdlh edku lEifr ls gksus okyh vk; dks d`f"k vk; dc ekuk tk ldrk gS \
it
st

When can the income from house property be treated as agriculture income ?
8- Jh jeu us 16 ebZ] 2010 dks ,d dEiuh esa ukSdjh izkjEHk dhA blls igys mudh vk; dk dksbZ
In

lk/ku ugha FkkA dj&fu/kkZj.k okZ 2010&11 rFkk 2011&12 ds fy, mlds fy, xr okZ D;k gksxk\
ti

Mr. Raman joined a company on 16th May, 2009 Prior to it, he did not have any source of
ra

income. What will be the previous year for him for assessment years 2010&11 and 2011&12-
a

[Ans. (i) 16th May, 2009 to 31st march, 2010


Bh

(ii) 1st April, 2010 to 31st March, 2011]

lS}kfUrd izu
va

Theoretical Questions
sh

1- vk; D;k gS \ vk; fu/kkZj.k ds ewyHkwr fl}kUrksa dk mYys[k dhft,A


Vi

What is Income ? Explain fundamental principles determining income.


2- ^^xrokZ esa vftZr vk; ij mlls lEcfU/kr dj fu/kkZj.k okZ esa gh dj yxk;k tkrk gSA^^ bl
in

fu;e dks le>kb;s rFkk blds vioknksa dks LiV dhft,A


Ja

Income earned during the previous year is taxed in the relevant assessment year only
Explain this rule and describe its exceptions.
3- d`f"k vk; dk vFkZ le>kb;sA ,slh vk;ksa ds mnkgj.k nhft, tks Hkwfe ls lEcfU/kr gksa ijUrq d`f"k
vk; u gksAa

B.Com.-II/V/19
Explain the meaning of agriculture income. Give examples of incomes which are related to
land but are not agricultural income.
4- d`f"k vk; ij foLr`r ys[k fyf[k,A
Write a detailed note on agriculture income.

un
5- laf{kIr fVIif.k;kW fyf[k,%
a djnkrk]

dn
b O;fDr]

La
c dj&fu/kkZj.k okZ]
d vakr% d`f"k vk;A

),
Write short notes on :

ity
(a) Assessee,
(b) Person,

rs
(c) Assessment year,

ive
(d) Partly Agricultural Income.
6- D;k fuEufyf[kr vk; gS \ dkj.k lfgr mRrj nhft;s&

Un
(i) jk/kk dks viuh nknhth ls migkj esa 70]000 #- udn izkIr gq,A
ii ijfeUnj dks 60]000 #- dk iatkc jkT; ykWVjh dk bZuke izkIr gqvkA
ed
iii vdje dks rLdjh ds dk;Z ls 45]000 #- dk ykHk gqvk gSA
m
iv Jherh izhfr us 20 okZ iwoZ 10]000 #- ds tsoj cuok;s Fks ftudk ewY; 31 ekpZ] 2010
dks 80]000 #- FkkA
ee

v jghe ds Hkfo; fuf/k [kkrs esa mlds fu;ksDrk us xr okZ esa 9]000 #- tek djk;sA
(D

vi ,Dl us okbZ dks 30]000 #- m/kkj fn;s Fks ftl ij xr okZ esa C;kt ds 6]000 #- ns;
gq,A okbZ us xr okZ esa ,Dl dks 8]500 #- pqdk;sA
e

vii okbZ us tSM ls 1998 esa 30]000 #- _.k fy;k FkkA xr okZ esa tSM us okbZ dks _.k eqDr
ut

dj fn;kA
it
st

viii ljlksa ds ,d O;kikjh us 80]000 #- dh ljlksa 2008 esa [kjhnh FkhA 31 ekpZ] 2010 dks
mldk cktkj ewY; 3]00]000 #- FkkA
In

Whether the following are income ? Give your answer with reasons-
ti

(i) Ms. Radha received Rs. 70,000 in cash from her grand mother as gift.
ra

(ii) Mr. Parminder won a prize of Rs. 60,000 in Punjab State Lottery.
a

(iii) Mr. Akram earned Rs. 45,000 from smuggling business.


Bh

(iv) Smt. Preeti purchased some jewellery for Rs. 10,000, 20 years ago whose valuation on 31st
March, 2010 was Rs. 80,000.
(v) Rs. 9,000 were deposited in Mr.Rahims provident fund account by his employer during
va

the previous year.


sh

(vi) Mr. X has loaned Rs. 30,000 to Mr. Y on which interest accured during the previous year
amounting to Rs. 6,000. Y paid to X Rs. 8,500 during the previous year.
Vi

(vii) Mr. Y took a loan of Rs. 30,000 from Z in 1998. During the previous year Z freed him
from the debt.
in

(viii) A dealer of mustard seeds purchased mustard seeds for Rs. 80,000 during the year 2008
Ja

and store. Its market value as on 31st March, 2010 was Rs. 3,00,000.

[Ans. (i) No, (ii) Yes, (iii) Yes, (iv) No, (v) Yes, (vi) Rs.6,000 (vii) No, (viii) No,]

B.Com.-II/V/20
oxZ (Section) : A
bdkbZ (Unit) : 2
fuoklh; fLFkfr ,oa dj Hkkj

un
(Residential Status and Incidence of Tax)

dn
ifjp;

La
(Introduction)
vk;dj vf/kfu;e esa dqy vk; dk {ks= rFkk dj dk Hkkj djnkrk ds xr o"kZ dh fuoklh; fLFkfr

),
ity
ij fuHkZj djrk gSA ukxfjdrk dk dj Hkkj Incidence of tax ls dksbZ lEcU/k ugha gksrk gSA fdlh Hkh djnkrk
dh fuoklh; fLFkfr Residential Status dk fu/kkZj.k xr o"kZ previous year ds lEcU/k esa gksrk gS blfy,

rs
fdlh O;fDr dh fuoklh; fLFkfr izR;sd o"kZ cny ldrh gS ijUrq ukxfjdrk izR;sd o"kZ ugha cny ldrh gSA

ive
fuoklh; fLFkfr xr o"kZ esa djnkrk ds Hkkjr esa Bgjus dh vof/k ij fuHkZj djrh gS blfy, ,d Hkkjrh; ukxfjd
vfuoklh gks ldrk gS rFkk ,d fonskh ukxfjd Hkkjr esa fuoklh Hkh "gks ldrk gSA

Un
O;fV dh fuoklh; fLFkfr [/kkjk
/kkjk 61
61]
ed
(Residential Status of an Individual)
m
O;f"V dh fuoklh; fLFkfr dks fu/kkZfjr djus ds fy, cus fu;eksa dks vxzkfa dr nks Hkkxksa esa ckVk
ee

tk ldrk gS&
(D

i Hkkx ^v ^ dh vk/kkjHkwr krsZa Basic Conditions of Part A] rFkk


i

ii Hkkx ^c ^ dh vk/kkjHkwr krsZa Additional Conditions of Part BA


e
ut

Hkkx ^v ^ dh vk/kkjHkwr krsZa Basic Conditions of Part A&


it
st

i og O;f"V xr o"kZ esa dqy feykdj de ls de 182 fnu Hkkjr esa jgk gks; vFkok]
i
In

ii ml xr o"kZ ls rqjUr iwoZ ds pkj xr okksZa esa dqy feykdj de ls de 365 fnu rFkk xr o"kZ esa
i

de ls de 60 fnu og Hkkjr esa jgk gksA


ti
ra

viokn Exceptions&
a
Bh

i ;fn dksbZ djnkrk Hkkjrh; Ukkxfjd gS rFkk mlus Hkkjrh; leqnzh tgkt ds pkyd ds :i
i

esa ;k fonsk esa jkstxkj ds fy, xr o"kZ esa gh Hkkjr NksMk+ gS] rks mlds fy, mi;qZDr krZ v ii dh
i
va

iwfrZ mlh fLFkfr esa gqbZ ekuh tkosxh tcfd og xr o"kZ esa dqy feykdj de ls de 182 fnu 60 fnu
ds LFkku ij Hkkjr esa jgk gksA ijUrq izfk{k.k ;k vU; fdlh ms; ds fy, xr o"kZ esa Hkkjr NksMu+ s ij
sh

;g viokn ykxw ugha gksxkA


Vi

ii ;fn dksbZ djnkrk] Hkkjrh; ukxfjd gS vFkok Hkkjrh; ewy dk O;fDr gS rFkk tks fonskksa esa
i
in

jgrk gS] ijUrq xr o"kZ esa dqN vof/k ds fy, Hkkjr vk;k gS rks mlds fy, mi;qZDr krZ v ii dh iwfrZ
i

mlh fLFkfr esa gqbZ ekuh tk;sxh tcfd og O;f"V djnkrk xr o"kZ esa dqy feykdj de ls de 182 fnu
Ja

ds fy;s Hkkjr esa jgk gks ;g viokn ,sls Hkkjrh; ukxfjd ;k Hkkjrh; ewy ds O;fDr ij ykxw ugha gksrk
gS tks xr o"kZ esa LFkk;h :i esa Hkkjr esa jgus ds fy, vk;k gksA

B.Com.-II/V/21
Hkkjrh; ewy dk O;fDr dkSu gS \ & ;fn dksbZ O;fDr Lo;a vFkok mlds ekrk ;k firk vFkok mlds
nknk&nknh ;k ukuk&ukuh esa ls dksbZ Hkh vfoHkkftr Hkkjr esa iSnk gqvk gS] rks og O;fDr Hkkjrh; ewy
dk O;fDr ekuk tkrk gSA [/kkjk 115 C]
vfoHkkftr Hkkjr dk vkk;&
vkk; ;fn fdlh O;fDr dk tUe LFkku mlds tUe ds le; Hkkjr

un
dk ,d fgLlk jgk gks] rks mls vfoHkkftr Hkkjr esa iSnk gqvk ekuk tk;sxk] pkgs og LFkku orZeku esa

dn
Hkkjr dk fgLlk u jgk gksA

La
Hkkx ^c ^ dh vk/kkjHkwr krsZa Additional Conditions of Part B&
i og O;fV djnkrk ml xr o"kZ ls rqjUr iwoZ ds 10 xr okksZa esa ls de ls de nks xr o"kksZa

),
i

esa ^^Hkkjr esa fuoklh^^ jgk gks vFkkZr~ mlus mu 10 xr okksZa esa ls de ls de nks xr okksZa esa Hkkx ^v^

ity
dh vk/kkjHkwr krZ dh iwfrZ dj nh gksA ;g iwfrZ Hkkx ^v^ dh vk/kkjHkwr krZ esa of.kZr fdlh Hkh fodYi

rs
dh iwfrZ djds dh tk ldrh gSA rFkk

ive
ii og O;fV djnkrk ml xr o"kZ ls rqjUr iwoZ ds 7 xr okksZa esa dqy feykdj 730 fnu ;k
i

Un
vf/kd vof/k ds fy, Hkkjr esa jgk gksA
Lkk/kkj.k fuoklh Ordinary Resident % ;fn dksbZ O;f"V Hkkx v dh igyh ;k nwljh ;k nksuksa krsZa
ed
rFkk Hkkx c dh nksuksa krsZa ,d lkFk iwjh djrk gS] rks og Hkkjr esa fuoklh O;f"V dgykrk gSA fuoklh
djnkrk dks lk/kkj.k fuoklh djnkrk Hkh dgrs gSAa
m
ee

vlk/kkj.k fuoklh Not-ordinarily Resident % tks O;fV Hkkx ^v^ dh ,d ;k nksuksa krsZa rks iwjh
djrk gS ijUrq Hkkx ^c^ dh nksuksa krsZa ,d lkFk iwjh ugha djrk gS] vlk/kkj.k fuoklh dgykrk gSA Hkkx
(D

^v^ dh dksbZ Hkh krZ iwjh djus okyk rFkk Hkkx ^c^ dh ,d ;k dksbZ Hkh krsZ iwjh u djus okyk djnkrk
vlk/kkj.k fuoklh dgykrk gSA
e
ut

vfuoklh Non- Resident % tks O;f"V Hkkx ^v^ dh vk/kkjHkwr krksZa esa ls dksbZ Hkh krZ iwjh u djrk
it

gks] vfuoklh O;f"V dgykrk gSA


st

Li"Vhdj.k %
In

fuokl fu/kkZj.k dk eq[; vk/kkj djnkrk ds xr o"kZ esa Hkkjr esa Bgjko ls gSA bl lEcU/k esa
ti
ra

fuEukafdr egRoiw.kZ ckrksa dks /;ku esa j[kk tkuk vko;d gS %


a

1- fdlh xr o"kZ esa djnkrk Hkkjr esa fdrus fnu jgk Fkk \ ;g fl) djus dk nkf;Ro djnkrk dk gSA
Bh

2- ;fn djnkrk vius vki dks vlk/kkj.k fuoklh ;k vfuoklh ekurk gS rks ;g fl) djus dk nkf;Ro
djnkrk dk Lo;a dk gksrk gSA
va

3- fiNys xr o"kksZa esa djnkrk us fuoklh gksus dh Hkkx ^v^ dh vk/kkjHkwr krZ iwjh dh Fkh vFkok ugha&
sh

blds fy, lEcfU/kr xr o"kZ ds fu;eksa ds vuqlkj fu.kZ; fd;k tk;sxk u fd pkyw xr o"kZ ds fu;eksa
Vi

ds vuqlkjA
in

4- /kkjk 6 esa mYysf[kr fofHkUu krksZa esa fofHkUu LFkyksa ij djnkrk ds fy;s ,d fufpr U;wure
Ja

vof/k ds fy;s Hkkjr esa jguk vfuok;Z crk;k x;k gSA bldk vkk; ;g ugha gS fd djnkrk mruh
vof/k ds fy;s yxkrkj Hkkjr esa jgk gks vFkok og Hkkjr esa ,d gh LFkku ij jgk gksA Hkkjr esa jgus
dk vkk; Hkkjrh; lhek esa fdlh Hkh LFkku ij djnkrk ds mifLFkr jgus ls gSA bl ms; gsrq

B.Com.-II/V/22
Hkkjrh; lhek esa [kM+s gq;s leqnzh tgkt ij ekStnw xh Hkh Hkkjr esa jguk ekuk tk;sxkA ;fn dksbZ
djnkrk Hkkjr ls ckgj tkrk jgk gks rks Hkkjr esa og ftrus fnu mifLFkr jgk gS mu fnuksa ds dqy
;ksx dks Hkkjr esa jgus ds fnuksa dh la[;k ekuk tk;sxkA
5- dksbZ djnkrk xr o"kZ esa Hkkjr esa fdrus fnu jgk gS \ ;g Kkr djrs le;] ftl fnu djnkrk Hkkjr

un
esa vk;k Fkk ;k ftl fnu og Hkkjr ls x;k Fkk] mls Hkkjr esa jgus dh vof/k esa kkfey fd;k tk;s

dn
vFkok ugha \ bl lEcU/k esa vf/kfu;e esa ;k fu;eksa esa dksbZ LiV O;oLFkk ugha gSA vr% Hkkjr esa
mldh mifLFkfr dh vof/k dh x.kuk ?kaVksa esa dh tk;sxh rFkk ;fn ;g vof/k 24 ?kaVksa ls vf/kd

La
gks] rks mls ,d fnu eku fy;k tk;sxkA

),
6- ;fn Hkkjr esa izos k djus dk rFkk Hkkjr NksMu+ s dk le; Kkr u gks] rks ,slh fLFkfr esa Hkkjr esa vkus

ity
dk fnu rFkk Hkkjr NksMu+ s dk fnu] nksuksa dks Hkkjr esa jgus dh vof/k esa kkfey fd;k tk;sxkA

rs
mnkgj.k Illustration 2-1 %

ive
vk;dj vf/kfu;e ds vUrxZRk fuEukafdr O;f"V djnkrkvksa dh dj fu/kkZj.k o"kZ 2010&11 ds

Un
fy, fuokl fLFkfr Kkr dhft,&
1- Jh jgeku bZjku ds ukxfjd gSA os loZizFke 15 tqykbZ] 2005 dks Hkkjr vk;s rFkk 16 tqykbZ] 2007
ed
dks bZjku pys x;sA 15 tuojh] 2010 dks os iqu% Hkkjr vk;s rFkk 31 ekpZ] 2010 rd Hkkjr esa gh :ds
jgsA
m
ee

2- Jh ewypUn Hkkjrh; ukxfjd gSa rFkk t;iqj ds jgus okys gSAa 15 ekpZ] 2005 dks os mPp fk{kk gsrq
teZuh x;s Fks] fdUrq 2006 ls 2010 rd izfro"kZ 1 tuojh ls 1 ekpZ rd Hkkjr vkrs jgs gSAa
(D

3- Jh eksgu yky Hkkjrh; ukxfjd gSa rFkk t;iqj ds jgus okys gSAa 15 vxLr] 2009 dks os mPp fk{kk
e

gsrq rhu o"kksZa ds fy, yUnu pys x;s FksA


ut

4- Jh lksgu yky Hkkjrh; ukxfjd gSAa 15 vxLr] 2009 dks os jkstxkj gsrq yUnu pys x;s FksA
it
st

5- v Jh jkcVZ vesfjdk ds ukxfjd gSa rFkk ogk 1993 ls O;olk; dj jgs gSAa muds O;olk; dh ,d
In

kk[kk Hkkjr esa Hkh fLFkr gSA 1993 ls gh os izfr o"kZ 120 fnu ds fy, bl kk[kk dh ns[kHkky djus
ds fy, Hkkjr vkrs jgs gSAa
ti
ra

c ;fn Jh jkcVZ izfro"kZ 120 fnu dh ctk; 100 fnu Hkkjr vkrs jgs gksa rks D;k vkidk mkj fHkUu
a

gksxkA
Bh

Determinc the residential status of the following individual assessees under Income Tax Act for
the assessment year 2010-11 :
va

(1) Shri Rahman is a citizen of Iran. He came to India on 15st July, 2005 at first time and returned to
sh

Iran on 16th July, 2007. He again came to India on 15th January, 2010 and remained in India till
Vi

31st March, 2010.


(2) Shri Mool Chand is an Indian citizen and a Resident of Jaipur. He left for Germany on 15th
in

March, 2005 for higher education but has been coming to India from 1st Jannary to 1st March
Ja

every year since 2006 to 2010.


(3) Shri Mohan Lal is an Indian citizen and a resident of Jaipur. He left for London on 15th August,
2009 for 3 years for higher education.

B.Com.-II/V/23
(4) Shri Sohan Lal is an Indian citizen. He left for London on 15th August, 2009 for employment
purposes.
(5) (a) Shri Robert is a citizen of U.S.A. and has been running his business there since 1993. There
is a branch of his business in india. He has been coming to India for 120 days every year to look

un
after the branch since 1993.

dn
(b) Will your answer be different if Shri Robert has been coming to India for 100 days instead of 120
days every year.

La
gy (Solution) :

),
1 Jh jgeku xr o"kZ esa 17$28$31 fnu vFkkZr~ 76 fnu Hkkjr esa jgs rFkk xr o"kZ ls iwoZ ds

ity
pkj o"kksZa esa 732 fnu Hkkjr esa jgs FksA xr o"kZ 2009&10 ds fy, Jh jgeku vk/kkj Hkwr krZ v ii dh
iwfrZ djrs gSa rFkk vfrfjDr nksuksa krksZa dh Hkh ,d lkFk iwfrZ djrs gSa D;ksfa d og xr o"kZ 2005&06 rFkk

rs
2006&07 esa fuoklh gksus dh vk/kkjHkwr krZ v i dh iwfrZ djrs gSa rFkk xr o"kZ ls iwoZ o"kksZa esa 732 fnu

ive
Hkkjr esa jgs gSAa vr% Jh jgeku Hkkjr esa lk/kkj.k fuoklh djnkrk ekus tk;sx a As

Un
2 xr o"kZ 2009&10 ds fy, Jh ewypUn vk/kkj Hkwr krksZa esa ls fdlh Hkh krZ dh iwfrZ ugha djrs
gS]a vr% os Hkkjr esa vfuoklh djnkrk ekus tk;sx
a As xr o"kZ esa Jh ewypUn 31$28$1 60 fnu Hkkjr esa
ed
jgs gSAa Hkkx v ii dh krZ ds fy, mUgsa 182 fnu Hkkjr esa jguk vko;d FkkA
m
3 xr o"kZ 2009&10 ds fy, Jh eksgu yky vk/kkj Hkwr krZ v ii dh iwfrZ djrs gS xr o"kZ
ee

esa de ls de 60 fnu Hkkjr esa jgs gSa rFkk xr o"kZ lss iwoZ dss pkj okksZa esa de ls de 365 fnu Hkh Hkkjr
esa jgs gSa rFkk Hkkx ^c^ dh nksuksa vfrfjDr krksZa dh iwfrZ Hkh djrs gSa blfy, bUgsa Hkkjr esa fuoklh djnkrk
(D

ekuk tk;sxkA
e

4 xr o"kZ 2009&10 ds fy, Jh lksgu yky vk/kkj Hkwr krksZa esa ls dksbZ Hkh krZ iwjh ugha djrs
ut

gS]a blfy, bUgsa Hkkjr esa vfuoklh djnkrk ekuk tk;sxkA krZ v ii dh iwfrZ ds fy, Jh lksgu yky
it

dks xr o"kZ esa de ls de 182 fnu ds fy, Hkkjr esa jguk vfuok;Z gS D;ksfa d os xr o"kZ esa jkstxkj gsrq
st

fonsk esa tk jgs gSa A Jh lksgu yky xr o"kZ esa dsoy 137 fnu 30$31$30$31$15 esa Hkkjr esa jgs
In

gSaA
ti

5 v pwfd Jh jkcVZ 1993 ls izfr o"kZ 120 fnu ds fy;s Hkkjr fLFkr kk[kk dh ns[kHkky djus
ra

ds fy, vkrs jgs gSa blfy, xr o"kZ 2009&10 ds fy, Jh jkcVZ Hkkx ^v^ dh vk/kkjHkwr krZ ds nwljs
a

fodYi dh iwfrZ djrs gSAa lkFk gh Hkkx ^c^ dh vfrfjDr nksuksa krksZa dh iwfrZ Hkh djrs gSAa vr% Jh jkcVZ
Bh

xr o"kZ 2009&10 ds fy, Hkkjr esa fuoklh Resident in India djnkrk ekus tk;sx a As
va

c ;fn Jh jkcVZ izfr o"kZ 100 fnu Hkkjr esa vkrs jgs gksa rks vk/kkjHkwr krksZa esa ls v ii dh krZ
rks iwjh gks tkosxh xr o"kZ esa Hkkjr esa Bgjko de ls de 60 fnu rFkk iwoZ ds 4 xr okksZa esa de ls de
sh

365 fnu ijUrq vfrfjDr krksZa esa f}rh; krZ xr o"kZ ls iwoZ ds 7 o"kksZa esa de ls de 730 fnu Hkkjr
Vi

esa Bgjko jgk gks iwjh ugha gksxh D;ksfa d og fiNys 7 okksZa esa 700 fnu gh Hkkjr esa jgs gSAa vr% bl nkk
esa Jh jkcVZ Hkkjr esa vlk/kkj.k fuoklh djnkrk ekus tk;sx a As
in
Ja

fgUnw foHkkftr ifjokj dh fuoklh; fLFkfr [/kkjk 62 ]


(Residential Status of a Hindu Undivided Family)
fgUnw vfoHkkftr ifjokj dh fuoklh; fLFkfr xr o"kZ esa blds izcU/k ,oa fu;U=.k ds LFkku rFkk
blds dkkZ dh fuoklh; fLFkfr ds vk/kkj ij fuEukafdr rhu izdkj dh gks ldrh gS %

B.Com.-II/V/24
i lk/kkj.k fuoklh Ordinary Resident;
ii vlk/kkj.k fuoklh Not Ordinarily Resident;
iii vfuoklh Non ResidentA

un
,d fgUnw vfoHkkftr ifjokj dh fuoklh; fLFkfr dk fu/kkZj.k fuEukafdr rhu krksZa ds vk/kkj ij

dn
fd;k tkrk gS %

La
i fdlh fgUnw vfoHkkftr ifjokj ds dk;ksZa dk izcU/k ,oa fu;U=.k dk dksbZ Hkh Hkkx xr o"kZ esa Hkkjr esa
fLFkr jgk gksA

),
ii ml fgUnw vfoHkkftr ifjokj dk dkkZ xr o"kZ ls rqjUr iwoZ ds 10 o"kksZa esa ls de ls de 2 o"kksZa ds

ity
fy, fuoklh cuus dh vk/kkjHkwr krksZa Hkkx v dh krksZa eas ls de ls de dksbZ ,d krZ iwjh djrk

rs
gks vFkkZr og 10 okksZa esa ls 2 o"kZ ds fy, fuoklh vFkok vlk/kkj.k fuoklh jgk gksA

ive
iii ml ifjokj dk dkkZ xr o"kZ ls rqjUr iwoZ ds 7 o"kksZa esa dqy feykdj de ls de 730 fnu Hkkjr
esa jgk gksA

Un
1- fuoklh Resident % tks ifjokj mi;qZDr rhuksa krsZa ,d lkFk iwjh djrk gks fuoklh ;k lk/kkj.k
fuoklh ifjokj dgykrk gSA
ed
m
2- vlk/kkj.k fuoklh Not-ordinarily Resident % tks ifjokj mi;qDZ r igyh krZ iwjh djrk gS rFkk
nwljh ,oa rhljh krksaZ esa ls dksbZ Hkh ,d ;k nksuksa krsaZ iwjh ugha djrk gS] rks og Hkkjr esa vklk/kkj.k fuoklh
ee

ifjokj dgykrk gSA


(D

3- vfuoklh Non Resident % tks ifjokj mi;qZDr igyh krZ dks iwjh ugha djrk gks rks og fgUnw
e

vfoHkkftr ifjokj vfuoklh dgykrk gS vFkkZr~ ,slk ifjokj ftldk izcU/k ,oa fu;U=.k xr o"kZ esa
ut

lEiw.kZ&:i ls Hkkjr ds ckgj ls gqvk gks] vfuoklh ifjokj dgykrk gSA


it

mnkgj.k Illustration 2-3 %


st
In

fuEukafdr ifjfLFkfr;ksa esa xr okZ 2009&10 ds fy, fgUnw vfoHkkftr ifjokj dh fuoklh; fLFkfr
dks fu/kkZfjr dhft, %
ti
ra

v ,d fgUnw vfoHkkftr ifjokj dk lEiw.kZ izcU/k ,oa fu;a=.k xr okZ 2009&10 esa Hkkjr esa fLFkj jgk
a

FkkA mlds dRrkZ Jh izes vius tUe ls gh Hkkjr esa iSrd edku esa jgs gSAa 10 fnlEcj 2009 dks
Bh

os vius fdlh fjrsnkj dks ns[kus ds fy, vesfjdk x;sA ogkWa ls os 15 ekpZ 2010 dks okil ykSV
vk;sA
va

c mi;qZDr v esa ;fn ifjokj dk dRrkZ Jh izes xr o"kZ 2009&10 esa lEiw.kZ okZ vesfjsdk esa jgs gksa rFkk
sh

bl vof/k esa ml ifjokj dk izc/a k ,oa fu;a=.k ogha ls gqvk gks A


Vi

l mi;qZDr v esa ;fn Jh izes 1 vizSy 2005 ls 15vxLr 2007 rd vesfjdk es jgsA
in

Denterminc the residential status of a Hindu Un-divided family for the previous year 2009-10 :
Ja

(a) The control and management of a Hindu un-divided family was wholly situated in India during the
previous year 2009-10. Karta of the family, Mr. Prem, has been residing in India since his birth in
his ancestral house. On 10th December, 2009, he left for U.S.A. to see his relatives and returned
on 15th March, 2010.

B.Com.-II/V/25
(b) In the above situation (a), the Karta of the family Mr. Prem remained in U.S.A. during the whole
year 2009-10 and the control and management of its affairs was also done from there during that
period.
(c) In the above situation (a), If Mr. Prem remained in U.S.A. from 1st April, 2005 to 15th August,

un
2007.
gy Solution %

dn
v ;g fgUnw vfoHkkftr ifjokj xr o"kZ 2009&10 ds fy, ^Hkkjr esa lk/kkj.k fuoklh^ djnkrk

La
gksxk] D;ksfa d xr o"kZ esa bldk izcU/k ,oa fu;U=.k Hkkjr esa gh fLFkr Fkk rFkk ifjokj dk dkkZ xr o"kZ
ls rqjUr iwoZ ds lHkh 10 xr o"kksZa esa Hkkjr esa fuoklh jgk gS vkSj lkFk gh xr o"kZ 2009&10 ls rqjUr iwoZ

),
ity
ds 7 xr okksZa esa 730 fnu ;k vf/kd vof/k ds fy, Hkkjr esa jgk gSA

rs
c ;g ifjokj xr o"kZ 2009&10 ds fy, Hkkjr esa vfuoklh djnkrk ekuk tk;sxk] D;ksfa d bl

ive
ifjokj dk izcU/k ,oa fu;U=.k xr o"kZ esa iw.kZ:is.k Hkkjr ls ckgj fLFkr jgk gSA bl ifjokj ds dkkZ
ds }kjk vU; nksuksa krksZa dh iwfrZ gksrh gS ;k ugha] ;g ns[kus dh vko;drk ugha gSA

Un
l ;g ifjokj xr o"kZ 2009&10 ds fy, Hkkjr esa lk/kkj.k fuoklh ekuk tk;sxk D;ksfa d ifjokj
dk izcU/k ,oa fu;U=.k xr o"kZ esa lEiw.kZ :i ls Hkkjr esa fLFkr jgk gS rFkk ifjokj dk dkkZ vU; nksuksa
ed
krksZa dh iwfrZ ,d lkFk djrk gSA
m
QeZ rFkk O;fDr;ksa ds leqnk; dh fuoklh; fLFkfr [/kkjk
/kkjk 64
64]
ee

(Residential Status of Firms and Association of Persons)


(D

fuoklh Resident % ;fn QeZ vFkok O;fDr;ksa ds leqnk; ds dk;ksZa dk izcU/k ,oa fu;U=.k
dk dksbZ Hkh Hkkx xr o"kZ esa Hkkjr esa fdlh Hkh LFkku ij fLFkr jgk gks rks ,sls QeZ ;k O;fDr;ksa ds leqnk;
e

dks Hkkjr esa fuoklh djnkrk ekuk tk;sxkA


it ut

vfuoklh Non-Resident % ;fn QeZ vFkok O;fDr;ksa ds leqnk; ds dk;ksZa dk izcU/k ,oa
st

fu;U=.k xr o"kZ esa iw.kZr;k Hkkjr ds ckgj ls gqvk gks rks ,sls QeZ ;k O;fDr;ksa ds leqnk; dks vfuoklh
In

ekuk tk;sxkA
ti

fVIi.kh %
ra

i QeZ rFkk O;fDr;ksa dk leqnk; Hkkjr esa vlk/kkj.k fuoklh ugha gksrs gSAa
a
Bh

ii QeZ dh fuoklh; fLFkfr ds fu/kkZj.k esa dsoy og LFkku egoiw.kZ gksrk gS] tgk ls okLro esa QeZ
ds izcU/k ,oa fu;U=.k dk dk;Z gksrk gSA QeZ ds O;kikj dk LFkku rFkk izcU/kdksa dh fuoklh; fLFkfr
va

dk dksbZ egRo ugha gksrk gSA


sh

nVkUr Example 2-1 %


Vi

1 ,d lk>snkjh QeZ ds rhu lk>snkj v] c rFkk l gSAa Jh l phu esa jgrs gSAa v vkSj c iw.kZr%
Hkkjr esa jgrs gSAa QeZ dk lEiw.kZ izcU/k ,oa fu;U=.k l }kjk phu ls gh fd;k tkrk gSA xr o"kZ esa Jh
in

l rhu ekg ds fy;s Hkkjr esa Hkze.k gsrq vk;sA bl vof/k esa mUgksua s dksbZ dk;Z ugha fd;kA ;g QeZ xr
Ja

o"kZ ds fy;s ^Hkkjr esa vfuoklh^ djnkrk gksxh] D;ksfa d xr o"kZ esa ml QeZ dk izcU/k ,oa fu;U=.k iw.kZ:i
ls Hkkjr ds ckgj fLFkr jgk gSA Jh l ds xr o"kZ esa rhu ekg ds fy;s Hkkjr esa jgus dk ml QeZ ds
fuokl Lrj ij dksbZ izHkko ugha iM+x s kA

B.Com.-II/V/26
2 mi;qZDr n`"VkUr 1 esa ;fn Jh l us xr o"kZ esa 3 ekg rd Hkkjr esa jgus ds nkSjku Hkh ml
QeZ ds izcU/k ,oa fu;U=.k dk dk;Z fd;k gks] rks og QeZ ml xr o"kZ esa ^Hkkjr esa fuoklh^ djnkrk ekuh
tk;sxh D;ksfa d ml QeZ dk izcU/k ,oa fu;U=.k vkafkd :i ls Hkkjr esa fLFkr jgk gSA
3 mi;qZDr n`"VkUr 1 esa ;fn QeZ dk izcU/k ,oa fu;U=.k xr o"kZ esa dsoy v rFkk c }kjk

un
fd;k x;k gks] rks og QeZ ml xr o"kZ esa ^Hkkjr esa fuoklh^ djnkrk gksxh] D;ksfa d mldk izcU/k ,oa

dn
fu;U=.k iw.kZr% Hkkjr esa fLFkr jgk gSA

La
4 mi;qZDr n`"VkUr 1 esa ;fn QeZ dk izcU/k ,oa fu;U=.k xr o"kZ esa rhuksa lk>snkjksa }kjk fd;k
x;k gks] rks og QeZ ml xr o"kZ esa ^Hkkjr esa fuoklh^ djnkrk ekuh tk;sxh] D;ksfa d mldk izcU/k ,oa

),
fu;U=.k xr o"kZ esa vkafkd :i ls Hkkjr esa fLFkr jgk gSA

ity
dEiuh dh fuoklh; fLFkfr [/kkjk
/kkjk 63
63] (Residential Status of a Company)

rs
dksbZ Hkh dEiuh djnkrk Hkkjr esa fuoklh vFkok vfuoklh gks ldrh gS] vlk/kkj.k fuoklh ughaA

ive
fuoklh Resident % tks dEiuh fuEukafdr nksuksa krksZa esa ls fdlh Hkh ,d krZ dks iwjh dj nsrh gS Hkkjr

Un
esa fuoklh dEiuh dgykrh gS %
1 og dEiuh Hkkjrh; dEiuh gks; vFkok ed
2 xr o"kZ esa ml dEiuh dk izcU/k ,oa fu;U=.k iw.kZr;k Hkkjr esa fLFkr jgk gksA
m

vfuoklh Non-Resident % tks dEiuh u rks Hkkjrh; dEiuh gks rFkk u gh mldk izcU/k ,oa fu;U=.k
ee

iw.kZr;k Hkkjr esa fLFkr jgk gks] og dEiuh Hkkjr esa vfuoklh dEiuh dgykrh gSA
(D

fVIi.kh % lkekU;r% ,d dEiuh dk izcU/k ,oa fu;U=.k ogk ekuk tkrk gS tgk mlds lapkyd e.My
e

dh cSBd gksrh gSA


ut

nVkUr Example 2-2 %


it
st

1 dkcjk ,.M dEiuh fy- ,d Hkkjrh; dEiuh gSA bldh kk[kk, Hkkjr] tkiku rFkk U;wthyS.M
In

esa gSAa bldk lEiw.kZ izcU/k ,oa fu;U=.k tkiku fLFkr dk;kZy; ls gksrk gSA ;g dEiuh ^Hkkjr esa fuokl^
gksxh] D;ksfa d ;g ,d Hkkjrh; dEiuh gSA ,d Hkkjrh; dEiuh ds fuoklh gksus ds fy;s bl rF; dk dksbZ
ti
ra

izHkko ugha iM+rk fd mldk izcU/k ,oa fu;U=.k dgk ls gksrk gSA
a

2 Msfu;y ,.M dEiuh] ftldk iathd`r dk;kZy; teZuh esa gS] dh ,d kk[kk Hkkjr esa Hkh fLFkr
Bh

gSA bldk lEiw.kZ izcU/k ,oa fu;U=.k teZuh fLFkr dk;kZy; ls gksrk gSA ;g dEiuh Hkkjr esa ^vfuoklh^ gksxh]
D;ksfa d u rks ;g Hkkjrh; dEiuh gS vkSj u gh bldk lEiw.kZ izcU/k ,oa fu;U=.k Hkkjr ls gksrk gSA
va

3 fcy xSV~l ,.M dEiuh ftldk iathsd`r dk;kZy; vesfjdk esa gS] dh ,d kk[kk Hkkjr esa
sh

fLFkr gSA bldk lEiw.kZ izcU/k vkSj fu;U=.k Hkkjr esa fLFkr dk;kZy; }kjk fd;k tkrk gSA ;|fi ;g
dEiuh Hkkjrh; ugha gS fQj Hkh ;g xr o"kZ esa ^Hkkjr esa fuoklh^ dgyk;sxh] D;ksfa d bldk lEiw.kZ
Vi

izcU/k ,oa fu;U=.k Hkkjr ls fd;k tkrk gSA


in

fuokl Lrj lEcU/kh dqN vU; egRoiw.kZ fu;e&


Ja

1 mi;qZDr O;fDr;ksa dks NksMd+ j vU; izR;sd O;fDr dks izR;sd ekeys esa Hkkjr esa fuoklh ekuk tkrk
gS] flok; ml fLFkfr dks NksMd + j tcfd mlds dk;ksZa dk izcU/k ,oa fu;U=.k xr o"kZ esa iw.kZr% Hkkjr ds
ckgj fLFkr jgk gksA [/kkjk 64 ]

B.Com.-II/V/27
2 ;fn dksbZ O;fDr fdlh xr o"kZ esa vk; ds fdlh Hkh L=ksr ds lEcU/k esa Hkkjr esa fuoklh gks] rks ml
xr o"kZ ds fy;s og vk; ds vU; lHkh L=ksrksa ds lEcU/k esa Hkh Hkkjr esa fuoklh djnkrk ekuk tk;sxkA
[/kkjk 65 ]
dqy vk; dk {ks= ;k dj Hkkj

un
(Scope of Total Income or Incidence of Tax)

dn
dqy vk; dk fu/kkZj.k bl ckr ij fuHkZj djrk gS fd xr o"kZ esa djnkrk dh fuoklh; fLFkfr

La
D;k gS rFkk vk; dgk ,oa dc vftZr ;k izkIr gqbZ gSA fuoklh; fLFkfr ds vk/kkj ij dqy vk; dk {ks=
fu/kkZfjr djus ds fy, vk; dks fuEukafdr pkj oxksZa esa oxhZdr fd;k tk ldrk gS %

),
ity
v xr o"kZ esa djnkrk dks ;k mlds }kjk vf/kdr O;fDr dks Hkkjr esa izkIr gqbZ ;k izkIr gqbZ
ekuh tkus okyh vk;;

rs
ive
c xr o"kZ esa djnkrk dks Hkkjr esa mikftZr ;k mn; gqbZ vFkok mikftZr ;k mn; gqbZ ekuh
tkus okyh vk; ;

Un
l xr o"kZ esa djnkrk dks Hkkjr ds ckgj mikftZr ;k mn; gqbZ og vk; tks ,sls O;kikj ;k
isks ls gqbZ gS ftldk xr o"kZ esa fu;U=.k Hkkjr ls gqvk gS;
ed
n xr o"kZ esa djnkrk dks Hkkjr ds ckgj mikftZr ;k mn; gqbZ vk; mi;qZDr l ds
m
vfrfjDrA
ee

fuoklh; fLFkfr ds vk/kkj ij dqy vk; dk {ks= vk;dj vf/kfu;e dh /kkjk 5 ds vuqlkj
(D

fuEu izdkj gS %
1 Hkkjr esa fuoklh djnkrk dh nkk esa [Section 5(1)]
e
ut

(In the case of Resident Assessee in India)


it

,d lk/kkj.k fuoklh djnkrk dks viuh nsk ,oa fonsk dh leLr vk; ij dj nsuk gksrk gSA
st

blfy, mi;qZDr lHkh vk;sa [v ls n rd dh] mldh dqy vk; esa lfEefyr dh tkrh gSAa
In

2 Hkkjr esa vlk/kkj.k fuoklh djnkrk dh nkk esa [Provision to Section 5(1A)]
ti

(In the case of Not-ordinarily Resident Assessee in India)


ra

mi;ZqDr v] c rFkk l esa of.kZr vk;sa gh vlk/kkj.k fuoklh dh dqy vk; esa lfEefyr dh
a

tkrh gSAa
Bh

3 Hkkjr esa vfuoklh djnkrk dh nkk esa [/kkjk 5(2)]


va

(In the case of Non-Resident Assessee in India)


,d vfuoklh djnkrk dks Hkkjr esa mldh Hkkjrh; vk;ksa ij gh dj pqdk;k gksrk gS fonskh vk;ksa
sh

ij ughaA vr% vfuoklh djnkrk dh nkk esa xr o"kZ esa mi;qZDr v rFkk c esa of.kZr vk;sa gh mldh
Vi

dqy vk; esa lfEefyr dh tkrh gSAa


in

Li"Vhdj.k &
Ja

xr o"kZ ls iwoZ dh fonskh vk; tks xr o"kZ esa Hkkjr esa ykbZ xbZ gks] xr o"kZ dh dj&;ksX; izkfIr
ugha dgykrh gS blfy, bl xr o"kZ dh dqy vk; esa lfEefyr ugha fd;k tkrk gSA ;fn ,slh vk;
fiNys okksZa esa dj&;ksX; gks rFkk lEcfaU/kr xr o"kZ esa ml ij dj u pqdk;k x;k gks rks ml xr o"kZ
dh dqy vk; dk iqu% dj fu/kkZj.k ,slh vk; lfEefyr djds fd;k tkosxkA
B.Com.-II/V/28
dqN egRoiw.kZ okD;kkksa dk vkk;
Meaning of Some Imporant Clauses
1- Hkkjr esa izkIr gqbZ vk; Income received in India %

un
izkIr gqbZ vk; dk vFkZ izFke ckj izkfIr ls gSA vk; dh izFke ckj dh izkfIr gh izkIr gksus okys
LFkku ,oa o"kZ dks fu/kkZfjr djrh gSA vk; djnkrk dks Lo;a dks ;k mldh rjQ ls fdlh vU; O;fDr

dn
dks izkIr gks ldrh gSA fdlh vk; ds izkIr djus dk LFkku og gksrk gS tgk og vk; loZizFke izkIr dh

La
x;h gks] u fd og LFkku tgk ckn esa Hkstus ij izkIr dh x;h gksA vk; eqnzk esa ;k eqnzk rqY; iznkFkksZa esa
izkIr dh tk ldrh gSA [kkrksa esa lek;kstu djuk Hkh izkIr gqbZ vk; dh Js.kh esa vkrk gSA pSd }kjk izkfIr

),
ml LFkku ij ekuh tk;sxh tgk ds Mkd?kj ls pSd dk izs k.k fd;k x;k gSA

ity
2- izkIr gqbZ ekuh tkus okyh vk; Income deemed to be received [/kkjk 7] :

rs
dqN vk;sa ,slh gksrh gSa tks djnkrk dks okLro esa izkIr ugha gksrh ijUrq vk;dj vf/kfu;e dh

ive
/kkjk 7 ds vUrxZr izkIr gqbZ eku yh tkrh gSAa ,slh vk;sa fuEufyf[kr gS& a

Un
1 izekf.kr Hkfo"; fuf/k esa fu;ksDrk dk deZpkjh ds osru ds 12% ls vf/kd jkfk dk vaknku rFkk bl
fuf/k esa tek ks"k ij xr o"kZ esa 9.5% okfkZd ls vf/kd nj ls tek fd;k x;k C;kt foLr`r
ed
fooj.k ^osru^ kh"kZd esa fn;k gqvk gSA [/kkjk 7(i)]
m
2 vizekf.kr Hkfo"; fuf/k dks izekf.kr Hkfo"; fuf/k cuk;s tkus ij blesa gLrkUrfjr ksk dk dj&;ksX;
ee

Hkkx [/kkjk 7(ii)]


3- mikftZr vFkok mn; gqbZ vk; Income accrued or arised %
(D

dksbZ Hkh vk; fdlh O;fDr dks mikftZr ml le; gksrh gS tc og O;fDr ml vk; dks izkIr
e

djus dk vf/kdkj izkIr dj ysrk gSA vk; ds miktZu dk LFkku ml dk;Z dh izdfr ds vuqlkj
ut

fu/kkZfjr fd;k tk ldrk gSA


it
st

lkekU;r% vk; ds mikftZr gksus rFkk mn; gksus esa dksbZ vUrj ugha gksrk] fdUrq dHkh&dHkh fdlh
In

vk; ds lEcU/k esa ys[kk iqLrdksa esa izfof"V dj yh tkrh gS ;|fi mldk miktZu ugha gqvk gSA ,slh vk;
dks mn; gqbZ vk; dgk tkrk gSA
ti
ra

udn vk/kkj ij On Cash Basis ys[kkadu djus ij vk; ds mikftZr gksus dk vkk; vk; dks
a

izkIr djus dk vf/kdkj feyus ls gksrk gS rFkk vk; ds mn; gksus dk vFkZ vk; dks cgh[kkrksa esa ml
Bh

le; fy[kus ls gksrk gS ftl le; og udn esa izkIr gksrh gSA
4- Hkkjr esa mikftZr ;k mn; gqbZ ekuh xbZ vk;
va

Income deemed to accrue or arise in india [/kkjk 9] :


sh

fdlh vk; ds miktZu dk LFkku ml vk; dh izd`fr ds vuqlkj gh fu/kkZfjr fd;k tk ldrk
Vi

gSA tSl&
s fdlh deZpkjh dk osru ml LFkku ij vftZr gqvk ekuk tk;sxk] tgk ij mlus viuh lsok;sa
in

iznku dh gSa rFkk edku lEifr ls fdjk;s dh vk; ogk ij vftZr gqbZ ekuh tk;sxh] tgk ij og edku
Ja

lEifr fLFkr gSA vk;dj vf/kfu;e dh /kkjk 91 ds vuqlkj fuEufyf[kr vk;ksa dks Hkkjr esa mikftZr
;k mn; gqvk le>k tk;sxk&
1 ,d Hkkjrh; dEiuh }kjk Hkkjr ds ckgj pqdk;k x;k ykHkkakA

B.Com.-II/V/29
2 ljdkj }kjk ns; vf/kdkj kqYd Royalty dh vk;A
3 Hkkjr esa izR;{k vFkok vizR;{k :i ls fuEufyf[kr lk/kuksa }kjk mikftZr vFkok mn; gqbZ vk;s&
a
a Hkkjr esa fdlh O;kikfjd lEcU/k }kjk;

un
(b) Hkkjr esa fLFkr fdlh lEifr }kjk;

dn
c Hkkjr esa fLFkr fdlh iwth lEifr ds gLrkUrj.k }kjkA

La
4 Hkkjr esa iznku dh xbZ lsok ds fy, ns; osru rFkk isa ku dks Hkkjr esa vftZr osru ekuk tkrk gSA
,slh lsok ls iwoZ ;k Ikpkr~ foJke dky rest period ;k vodkk dky leave period dk

),
ikfjJfed Hkh Hkkjr esa mikftZr vk; ekuh tk;sxh] ckrsZa og foJke dky ;k vodkk dky lsok

ity
vuqcu/k dk ,d Hkkx gksA

rs
viokn %

ive
;fn fdlh O;fDr dh U;k;k/khk ds :i esa fu;qfDr 15 vxLr] 1947 ls iwoZ gqbZ Fkh vkSj og
O;fDr LFkk;h :i ls Hkkjr ds ckgj jgus yxk gS] rks ,sls O;fDr dks Hkkjr ls ckgj ns; isUku dks Hkkjr

Un
esa mikftZr ;k mn; gqbZ vk; ugha ekuk tk;sxkA [/kkjk 92]
5 Hkkjr ds ukxfjd dks Hkkjr ds ckgj dh xbZ lsokvksa ds fy, ljdkj }kjk ^osru^ ds :i esa nh xbZ
ed
jkfkA
m
6 rduhdh lsokvksa ds cnys ljdkj] ,d fuoklh O;fV rFkk ,d vfuoklh O;fV }kjk ns; Qhl dh
ee

vk;A ;g vk; ,sls O;fDr ds }kjk Hkkjr esa pyk;s x;s O;olk; ;k isks vFkok Hkkjr esa fdlh
lk/ku ls vk; dekus ds ms; ls iz;ksx esa ykbZ xbZ lsokvksa ds lEcU/k esa ns; gksA
(D

7 fuEu ds }kjk C;kt ds :i esa ns; jkfk dh vk;&


i ljdkj; vFkok
e

ii fuoklh O;fDr Hkkjr ds ckgj pyk;s tkus okys O;kikj ;k vU; lk/kuksa ls vk;
ut

dekus ds fy, fy;s x;s _.k ij ns; C;kt dks NksMd + j


it
st

iii ,d vfuoklh }kjk ns; C;kt tks Hkkjr esa pyk;s tk jgs O;kikj vFkok isks ds fy, m/kkj
In

yh xbZ jkfk ds lEcU/k esa ns; gksA


mnkgj.k Illustration 2-3 %
ti

Jh jfo dh fokh; o"kZ 2009&10 ds fy, vk;ksa dk fooj.k fuEu izdkj gS&
ra

:i;s
a

1- vesfjdk esa mikftZr ijUrq Hkkjr esa izkIr 1]04]000


Bh

2- tkiku esa O;kikj ls ykHk fdUrq ftls Hkkjr esa izkIr fd;k x;k 1]10]000
3- bZjku esa fLFkr edku lEifk ls vk;] tks bZjku esa gh cSd a esa tek djk nh xbZA 1]05]000
va

4- teZuh esa LFkkfir O;olk; ds ykHk] tks teZuh esa gh ,d cSd a esa tek djk fy;s
sh

x;sA ;g O;olk; Hkkjr ls fu;fU=r gSA 1]08]000


5- ikfdLrku esa dfk ls vk;A ;g lEiw.kZ vk; ikfdLrku esa gh fdlh iqLrdky;
Vi

dks nku dj nh xbZA 1]12]000


in

6- Hkkjr esa d`f"k ls vk; 1]06]000


Ja

7- 2005&06 ls lEcfU/kr fcuk dj yxh fonskh vk; tks xr o"kZ esa Hkkjr esas ykbZ xbZA 1]03]000
8- baXyS.M esa dh xbZ lsokvksa ds fy, Hkkjr esa izkIr osruA 2]14]000
9- Hkkjr esa izkIr isUku 17]000

B.Com.-II/V/30
mi;qZDr fooj.k ls Jh jfo dh dj&fu/kkZj.k o"kZ 2010&11 dh dqy vk; dh x.kuk dhft, ;fn
Jh jfo %A
a fuoklh gS] b vlk/kkj.k fuoklh gS rFkk c vfuoklh gSA
The following are detales of incomes of Shri Ravi for the financial year 2009-10.

un
Rs.
(1) Accrued in America but received in India. 1,04,000

dn
(2) Profits from business in Japan but received in India, 1,10,000
(3) Income from house property in Iran, deposited in a bank there. 1,05,000

La
(4) Profits of a business established in Germany, deposited in a bank there.
This business is controlled from India. 1,08,000

),
(5) Income from agriculture in Pakistan. It is all donated to a library in 1,12,000

ity
Pakistan.
(6) Income from agriculture in India. 1,06,000

rs
(7) Untaxed foreign income related to the year 2005-06 brought into India 1,03,000

ive
during the previous year.
(8) Salary received in India for the services rendered in England. 2,14,000

Un
(9) Pension received in india. 17,000
From the above particulars, calculate the total income of Shri Ravi for the assessment year
2010-11 if Shri Ravi is a : ed
(a) resident, (b) not-ordinarily resident, and (c) non-resident.
m
gy (Solution) :
ee

Total Income of Shri Ravi


For the Assessment Year 2010-11
(D

vk; dk fooj.k fuoklh vlk/kkj.k fuoklh vfuoklh


e

(Particulars of Income) (Resident) (Not-Ordinarily (Non-Resident)


ut

Resident)
it

(A) (B) (C)


st

Rs. Rs. Rs.


In

1. Accrued in America but received in India. 1,04,000 1,04,000 1,04,000


ti

2. Profits from business in Japan but received


ra

in India. 1,10,000 1,10,000 1,10,000


3. Income from house property in Iran,
a

deposited in a bank there. 1,05,000 Nil Nil


Bh

4. Profits of a business established in


Germany, deposited in a bank there.
va

This business is controlled from India. 1,08,000 1,08,000 Nil


5. Income from agriculture in Pakistan. 1,12,000 Nil Nil
sh

6. Income from agriculture in India. Nil Nil Nil


Vi

7. Untaxed foreign income related to 2005-06


brought Into India during the previous year. Nil Nil Nil
in

8. Salary received in India for the services


Ja

rendered in England. 2,14,000 2,14,000 2,14,000


9. Pension received in India. 17,000 17,000 17,000

Total Income (Rs.) 7,70,000 5,53,000 4,45,000

B.Com.-II/V/31
1- Hkkjr esa d`f"k ls vk; dj&eqDr gksrh gS] vr% fdlh Hkh fLFkfr esa djnkrk dh dqy vk; esa kkfey
ugha dh tk;sxhA
2- 2005&06 ls lEcfU/kr fcuk dj yxh fonskh vk;] tks xr o"kZ esa Hkkjr esa ykbZ xbZ] fdlh Hkh
fLFkfr esa djnkrk dh vk; esa kkfey ugha dh tk;sxhA

un
vH;kl ds fy, izu

dn
(Questions for Exercise)

La
vfry?kw kjkRed iz u
Very Short Answer Type Questions

),
fuEufyf[kr izuksa dk mrj vf/kdre 20 kCnksa esa nhft,A

ity
Answer the following Questions in Maximum 20 words.

rs
1- fuokl Lrj ds vk/kkj ij O;f"V djnkrkvksa dks fdrus oxksZa esa foHkkftr fd;k tk ldrk
gS \

ive
In how many groups can the individual assesses be divided on the basis of

Un
residential status ?
2- fuokl Lrj ds vk/kkj fgUnw vfoHkkftr ifjokj dks fdrus oxksZa esa foHkkftr fd;k tk
ldrk gS \ ed
In how many groups can the Hindu undivided family be divided on the basis of
m
residential status ?
ee

3- ,d lk>snkjh QeZ Hkkjr esa fuoklh dc ekuh tkrh gS \


When is a partnership firm be treated as resident in India ?
(D

4- ,d dEiuh dks Hkkjr esa fuoklh dc ekuk tkrk gS \


When is a company said to be resident in India ?
e

5- ,d fonskh dEiuh dks Hkkjr esa fuoklh dc ekuk tkrk gS \


ut

When is a foreign company treated as resident in India ?


it
st

6- D;k ,d dEiuh Hkkjr esa vlk/kkj.k fuoklh gks ldrh gS \ ;fn gk rks dEiuh dks
dkSulh krZ iwjh djuh gksxh \
In

Can a company be an ordinarily resident in India ? If yes, which condition the


ti

company is to fill up ? [Ans. No]


a ra

y?kw kjkRed iz u
Bh

Short Answer Type Questions


fuEufyf[kr izuksa dk mkj vf/kdre 50 kCnksa esa nhft,A
va

Answer the following Questions in Maximum 50 words-


1- ,d O;f"V djnkrk dks Hkkjr esa fuoklh dc ekuk tkrk gS \
sh

When is an individual assessee treated as resident in India ?


Vi

2- ,d fgUnw vfoHkkftr ifjokj djnkrk Hkkjr esa fuoklh dc gksrk gS \


When is an H.U.F. assessee resident in India ?
in

3- vlk/kkj.k fuoklh djnkrk ls vki D;k le>rs gSa \


Ja

What do you understand by not-ordinarily resident assessee ?


4- Hkkjr esa izkIr vk; ls vki D;k le>rs gSa \
What do you understand by income received in India ?

B.Com.-II/V/32
5- Lkk/kkj.k fuoklh ,oa vlk/kkj.k fuoklh ds e/; vUrj dks LiV dhft;sA
State the difference between ordinarily and not-ordinarily resident.
6- O;f"V ds vfrfjDr vU; djnkrkvksa dh fuokl fLFkfr dk fu/kkZj.k fdl izdkj fd;k tkrk
gSa\

un
How the residential status of all assesses other than individual is determined ?
7- lq/kkakq Hkkjro"kZ esa izFke ckj 11 uoEcj] 2008 dks vk;sA os Hkkjro"kZ esa 20 vDVwcj] 2009

dn
rd jgsA bl ;k=k ds nkSjku os 20 ebZ] 2009 rd psUubZ esa jgs vkSj blds Ikpkr~ Hkkjr

La
NksMu+ s rd vyoj esa jgsA dj fu/kkZj.k o"kZ 2010&11 ds fy;s mudh fuokl fLFkfr dk
fu/kkZj.k dhft,A

),
Sudhanshu came to India for the first time on 11th Nov., 2008. He stayed in India upto

ity
20th Oct.,2009. During this journey he stayed at Chennai upto 20th May,2009 and there
after remained in Alwar till his departure from India. Determine his residential status for

rs
the assessment year 2010-11.

ive
[Ans. Not ordinarily resident]
8- ,d vfuoklh Hkkjrh; dEiuh jktk fyfeVsM ls C;kt izkIr djrs gSAa jktk fyfeVsM us ;g

Un
jkfk Hkkjr ds ckgj lapkfyr gksus okys ,d O;kikj ds fy;s m/kkj yh FkhA crkb;s fd bl
C;kt dh vk; ij Hkkjr esa dj yxsxk ;k ugha \ ed
A non-resident, gets interest from Raja Limited which is an Indian company. The capital
was borrowed by Raja Limited for the purpose of a business carried on by it outside
m
India. Discuss whether the interest is chargeable to tax in India.
ee

[Ans. Yes]
9- Hkkjr esa mikftZr ;k mn; gqbZ vk; ls vki D;k le>rs gSa \
(D

What do you understand by income accrued or arisen in India ?


10- Hkkjr es ia zkIr gqbZ vk; dks mnkgj.k lfgr le>kb,A
e

Explain with examples the income deemed to be received in India.


it ut

fucU/kkRed lS ) kfUrd iz u
st

Essay Type Theoretical Questions


In

fuEufyf[kr izuksa dk mkj vf/kdre 50 kCnksa esa nhft,A


ti

Answer the following Questions in Maximum 50 words-


ra

1- vk;dj ds fy, djnkrk dk fuokl&Lrj vki fdl izdkj fu/kkZfjr djsx


a s \ mnkgj.k nsrs
a

gq, LiV dhft;sA


Bh

How will you determine the residential status of an assessee for income tax purposes ?
Explain with examples.
va

2- ^^fuokl&Lrj ds vk/kkj ij dqy vk; dk {ks= fu/kkZfjr fd;k tkrk gSA^^ LiV dhft,A
The scope of Total Income is determined on the basis of residential status of an assessee.
sh

Explain.
Vi

O;kogkfjd izu Practical Questions


in

1- fuEufyf[kr ifjfLFkfr;ksa esa dj fu/kkZj.k o"kZ 2010&11 ds fy, fuokl&Lrj dk fu/kkZj.k


Ja

dhft,&
a ,d O;fDr] tks Hkkjr dk jgus okyk gS] vius fdlh fjrsnkj ls feyus 28 twu]
2009 dks tkiku pyk x;kA og ogk ij ,d o"kZ jgkA

B.Com.-II/V/33
b ,d O;fDr] tks vesfjdk dk jgus okyk gS] loZizFke 1 vizSy] 2008 dks Hkkjr vk;kA
og 20 tuojh] 2010 dks vesfjdk okil x;kA
c ,d O;fDr] tks iatkc dk jgus okyk gS] 24 o"kZ ls la;qDr jkT; vesfjdk esa O;kikj
djrk gSA mldk iatkc esa jgus dk ,d edku gS vkSj og izfr o"kZ rhu ekg ds fy,

un
Hkkjr vkrk gSA
d ,d O;fDr] tks Hkkjr dk ukxfjd gS] bZjkd esa ,d futh laLFkk esa lsok dj jgk gSA

dn
og 1 ebZ] 2009 dks Hkkjr vk;k rFkk 1 tuojh] 2010 dks okil bZjkd pyk x;kA

La
og O;fDr 1 tuojh] 2006 dks izFke ckj bZjkd pyk x;k FkkA
e ,d fgUnw vfoHkkftr ifjokj ds dkkZ viuh iRuh ds lkFk 15 vizSy] 2009 dks

),
baXyS.M x;s vkSj 10 twu] 2010 dks okil vk x;sA

ity
f ,d Hkkjrh; dEiuh] ftldk izcU/k ,oa fu;U=.k iw.kZr;k usiky fLFkr kk[kk ls fd;k

rs
tkrk gSA

ive
g ,d dEiuh] ftldk iathdr dk;kZy; yUnu esa gS] dk vkafkd :i ls izcU/k ,oa
fu;U=.k Hkkjr esa fLFkr kk[kk }kjk fd;k tkrk gSA

Un
h ,d lk>snkjh QeZ esa rhu lk>snkj X,Y, vkSj Z gSAa X vkSj Y Hkkjr esa jgrs gS]a
tcfd Z teZuh esa jgrs gSAa QeZ dk fu;U=.k iw.kZr;k Z }kjk fd;k tkrk gSA Z xr
ed
o"kZ esa 2 ekg ds fy, Hkkjr esa jgkA
i Hkkjr esa ,d oh-vkbZ-ih- Dyc gSA bl Dyc ds lapkyd Jh ,Dl phu ds jgus okys gSAa
m
bl Dyc dk fu;U=.k Jh ,Dl }kjk fd;k tkrk gSA xr o"kZ esa Jh ,Dl ,d fnu ds fy,
ee

Hkh Hkkjr ugha vk;sA


(D

Determine the residertial status in the following cases for the assessment year 2010-11 :
(a) A person, who lives in India, proceeded for Japan on 28th June, 2009 to meet his relative
e
ut

there. He stayed there for one year.


(b) A person, who lives in America, came to India on 1st April 2008 for the first time. He left
it

for America on 20 January, 2010.


st

c A person, who belongs to Punjab, has been running his business in U.S.A. for the last 24
In

years. He has a dwelling house in Punjab and comes for 3 months every year to India.
ti

(d) A person, who is an Indian citizen, is serving in a private concern in Iraq. He came to
ra

India on May 1, 2009 and left for Iran on 1st Jan,2010. This person went to lraq for the
first time on 1st January, 2006.
a

(e) The manager of an H.U.F. visited England with his wife from 15th April, 2009 to 10th
Bh

June, 2010.
(f) An Indian company, whose control and management is done wholly from its branch in
va

Nepal.
(g) A company, whose registered office is in London, is partly controlled and managed from
sh

its branch established in India.


Vi

(h) In a partnership firm, there are three partners namely X,Y and Z, X and Y reside in India
while Z lives in Germany. The firm is fully controlled by Z During the previous year, Mr.
in

Z stayed for 2 Months in India.


Ja

(i) A V.I.P. club in India, whose director Mr. X belongs to China The club is controlled fully
by Mr. X. In the previous year, Mr. X did not come for a single day to India.
[Ans. (a) Ordinarily resident
(b) Not-ordinarily resident

B.Com.-II/V/34
(c) Non-resindent
(d) ordinarily resident
(e) Resident
(f) Resident
(g) Non-resident

un
(h) Resident

dn
(i) Non-resident. ]

La
2- Jh jk/kkje.k dh 31 ekpZ] 2010 dks lekIr gksus okys fokh; o"kZ dh vk;sa bl izdkj Fkh&
#i;s

),
i Hkkjr esa O;kikj ls vk;A 1]05]000

ity
ii phu esa dh xbZ lsokvksa ds fy, Hkkjr esa izkIr osruA 13]000

rs
iii tkiku esa d`f"k ls vk;A 2]000
iv Hkkjr esa d`f"k ls vk;A 3]000

ive
v Hkkjr esa dh xbZ lsokvksa ds fy, tkiku esa izkIr isUkuA 5]000

Un
vi fiNys o"kksZa dh fcuk dj yxh fonskh vk;] tks xr o"kZ esa
Hkkjr ykbZ xbZA 10]000
ed
vii teZuh esa O;kikj ls ykHk] ftldk fu;U=.k vkafkd :i esa
Hkkjr ls fd;k tkrk gSA 15]000
m
viii ikfdLrku ds fodkl ckW.Ml ij C;kt] ftldk 40 izfrkr
ee

Hkkjr esa izkIr gqvk gSA dqy jkfk 10]000


ix fnYyh esa O;olk; ls vk; ftldk fu;U=.k] tkiku ls fd;k tkrk gSA 10]000
(D

mi;qZDr fooj.k ds vk/kkj ij Jh jk/kkje.k dh xr o"kZ 2009&10 dj&fu/kkZj.k o"kZ 2010&11


e

ds fy, ldy dqy vk; dh x.kuk dhft,] ;fn os a Hkkjr esa fuoklh gks]a b Hkkjr esa vlk/kkj.k
ut

fuoklh gks]a c Hkkjr esa vfuoklh gkaAs


it

Shri Radha Raman had the following incomes during the financial year ended on 31st March
st

2010 :
In

Rs.
(i) Profits from business in India. 1,05,000
ti

(ii) Salary received in India for the services rendered in China 13,000
ra

(iii) Income from agriculture in Japan. 2,000


a

(iv) Income from agriculture in India. 3,000


Bh

(v) Pension received in Japan for the services rendered in India 5,000
(vi) Past untaxed foreign income brought in India during the
previous year. 10,000
va

(vii)Profit from business in Germany, whose control is partly


sh

done from India. 15,000


(viii) Interest on development bonds of Pakistan, of which 40% is
Vi

Received in India, The full amount being. 10,000


(ix) Income from business in Delhi, which is controlled from Japan. 10,000
in
Ja

From the above particulars, compute Gross Total Income of Shri Radha Raman for the previous
year 2009-10 (Assessment Year 2010-11) if he is (a) Resident in India. (b) Not-ordinarily resident
in India (c) Non-resident in India.

B.Com.-II/V/35
oxZ (Section) : A
bdkbZ (Unit) : 3
dj&eqDr vk;sa

un
(Exempted Incomes)

dn
ifjp;

La
(Introduction)

dj&eqDr vk;sa nks izdkj dh gksrh gSa %&

),
i tks iw.kZr;k dj ls eqDr gksrh gSa vFkkZr~ ftudks u rks dqy vk; esa lfEefyr djrs gSa vkSj

ity
u gh ftu ij dj yxrk gS] rFkk

rs
ii ftudks dqy vk; esa rks lfEefyr djrs gSa fdUrq muds lEcU/k esa vkSlr nj ls dj esa NwV

ive
"nh tkrh gSA

Un
A iw.kZr% dj&eqDr vk;sa
Fully Exempted Incomes ed
vk;dj vf/kfu;e dh /kkjk&10 esa ,slh vk;ksa dh lwph nh xbZ gS tks dj&eqDr gSa rFkk dqy vk;
esa lfEefyr ugha dh tkrhA egRoiw.kZ dj&eqDr vk;ksa dk o.kZu ;gka fd;k tk jgk gS rFkk ks"k dj&eqDr
m

vk;ksa dk o.kZu vk; ds lEcfU/kr kh"kZd esa fd;k x;k gSA


ee

1 d`f"k vk;& Hkkjr esa fLFkr Hkwfe ls d`f"k vk; dj eqDr gksrh gSA fosns k esa fLFkr d`f"k Hkwfe
(D

dh vk; dj ;ksX; gksrh gS ijUrq dsoy fuoklh djnkrk gh ml ij dj nsrk gSA [/kkjk 101]
2 fgUnw vfoHkkftr ifjokj ls izkIr jkfk& jkfk fgUnw vfoHkkftr ifjokj ds lnL; }kjk
e

ifjokj dh vk; esa ls izkIr dksbZ /kujkfk pkgs ifjokj dh vk; ij dj yxk gks vFkok ugha yxk gksA
ut

[/kkjk 102]
it

3 lk>snkj dks QeZ ls vk;&vk; ;fn dksbZ O;fDr fdlh ,slh QeZ esa lk>snkj gS ftl ij i`Fkd
st

ls dj&fu/kkZj.k fd;k x;k gS rks ,slh QeZ dh dqy vk; esa lk>snkj dk Hkkx iw.kZr% dj&eqDr gksxkA
In

ijUrq lk>snkj dks QeZ ls izkIr osru ,oa C;kt dj eqDr ugha gksxkA [/kkjk 102A]
ti

4 thou chek ikWfylh ds rgr izkIr jde& jde thou chek ikWfylh ds rgr izkIr dksbZ jkfk
ra

,oa ,slh ikWfylh ds lEcU/k esa vkcafVr cksul dh jkfk dj eqDr gksxhA
a

ijUrq fuEu jkfk;k dj eqDr ugha gksxh&


Bh

v /kkjk 80DD 3 ;k /kkjk 80 DDA 3 ds vUrxZr izkIr dksbZ jkfk] vFkok


c ^egoiw.kZ O;fDr chek ikWfylh^ ds vUrxZr izkIr dksbZ jkfk] vFkok
va

l 1 vizSy] 2003 ;k mlds ckn tkjh dh xbZ chek ikWfylh ds vUrxZr izkIr dksbZ jkfk] ;fn
sh

,slh ikWfylh dh lEiw.kZ vof/k ds nkSjku fdlh Hkh o"kZ ds fy;s ns; izhfe;e dh jkfk& chfer
iwthxr jkfk^ ds 20% ls vf/kd jgh gksA ijUrq bl mi&okD; ds izko/kku fdlh O;fDr dh e`R;q
Vi

ij izkIr jkfk ij ykxw ugha gksx a As [/kkjk 1010D]


in

5 lkoZtfud Hkfo"; fuf/k [kkrs ls izkIr jkfk& jkfk lkoZtfud Hkfo"; fuf/k [kkrs ls izkIr
Ja

dksbZ Hkh Hkqxrku iw.kZr% dj eqDr gksrk gSA bl Hkfo; fuf/k dh LFkkiuk dsUnzh; ljdkj }kjk dh
xbZ gSA [/kkjk 1011]
6 Nk=o`fr;k
r;k& fk{kk ds O;; dh iwfrZ ds fy, Lohdr Nk=o`fr;k dj eqDr gksrh gSA
[/kkjk 1016]

B.Com.-II/V/36
7 lkalnksa ,oa fo/kk;dksa ds Hkks& lkalnksa ,oa fo/kk;dksa dks izkIr Hkks fuEu lhek rd dj
eqDr gksrs gS&
i laln vFkok jkT; fo/kkulHkk vFkok budh fdlh lfefr ds lnL; dks feyus okyk
nSfud Hkkk iw.kZr;k dj&eqDr gksrk gSA

un
ii Members of Parliament (Constituancy Allowance) Rule,1986 ds rgr laln ds
fdlh Hkh lnL; dks izkIr dksbZ Hkkk fcuk lhek ds ,oa fcuk ljdkjh vf/klwpuk ds

dn
dj&eqDr gksrk gSA

La
iii fdlh jkT; fo/kku lHkk ds lnL; }kjk izkIr fuokZpu {ks= Hkkk ml fo/kku lHkk }kjk
cuk;s x;s vf/kfu;e rFkk fu;eksa ds vUrxZr dj&eqDr gksxkA

),
[/kkjk 1017]

ity
8 iqjLdkj ,oa ikfjrksf"kd
"kd& fuEukafdr iqjLdkj pkgs udn fn;k x;k gks vFkok oLrq ds

rs
:i esa fn;k x;k gks] iw.kZr;k dj eqDr gksrk gS&

ive
i dsUnzh; ljdkj vFkok jkT; ljdkj }kjk tu fgr esa fn;k x;k dksbZ iqjLdkj
vFkok vU; fdlh laLFkk }kjk fn;k x;k dksbZ iqjLdkj ckrsZa fd og dsUnzh; ljdkj

Un
}kjk bl vkk; ds fy, vuqeksfnr gks] vFkok
ii dsUnzh; vFkok jkT; ljdkj }kjk ,sls ms;ksa ds fy, fn;k x;k buke tks dsUnzh;
ed
ljdkj }kjk bl vkk; ds fy, tu fgr esa vuqeksfnr gksA [/kkjk 1017]
m
9 dqN nkkvksa esa ljdkjh deZpkjh dh isaku dk dj&eqDr gksuk& k ,sls fdlh O;fDr
ee

dks tks dsUnz vFkok jkT; ljdkj dh lsok esa jgk gks rFkk ftls ^ije ohj p^ ;k^ egkohj p^]
;k ^ohj p^ vFkok dsUnzh; ljdkj }kjk bl vkk; ds fy;s vf/klwfpr vU; dksbZ ohjrk
(D

iqjLdkj iznku fd;k x;k gks] isa ku ds :i esa izkIr dksbZ Hkh vk; dj&eqDr gksxhA
e

bl izdkj ds deZpkjh ds ifjokj ds fdlh lnL; dks izkIr ikfjokfjd isa ku Hkh dj eqDr
ut

gksxhA [/kkjk 1018]


it

10 lSU; cy ds fdlh lnL; dh fo/kok vFkok cPpksa }kjk izkIr ikfjokfjd isaku ku&
st

dsUnz ljdkj ds lSU; cy v)Z lSU; cy&Para-military forces lfgr ds fdlh lnL; dh
In

fo/kok vFkok mlds cPpksa vFkok mlds }kjk ukekafdr mkjkf/kdkjh }kjk izkIr ikfjokfjd isa ku
dj&eqDr gksxh ckrsZa mldh e`R;q izR;{k djksa ds dsUnzh cksMZ }kjk fu/kkZfjr ifjfLFkfr;ksa esa rFkk
ti
ra

fu/kkZfjr krksaZ ds vUrxZr dkZO; fuoZgu ds nkSjku Operational duties gqbZ gksA
a

[/kkjk 1019]
Bh

11 HkwriwoZ kkldksa ds edku dh vk; vk;& Hkkjrh; fj;klrksa ds HkwriwoZ kkldksa ds fuokl
LFkku ds fy, iz;ksx fd;s tk jgs fdlh Hkh ,d egy dk okfkZd ewY;] ckrsZa fd bl izdkj ds
va

egy dk okfkZd ewY; 1972 ds iwoZ fdlh vf/kfu;e ds vUrxZr vk;&dj ls eqDr FkkA dksbZ
Hkkx fdjk;s ij mBkus ls izkIr fdjk;k dj&;ksX; gksxkA [/kkjk 1019A]
sh

+
Vi

uksV % vU; dj&eqDr vk;ksa dk o.kZu lEcfU/kr bdkbZ esa fd;k x;k gSA
in

B vkar% dj&eqDr vk;sa


Ja

Partly Exempted Incomes


fuEufyf[kr vk; ns; vk;&dj dh x.kuk ds fy;s dqy vk; esa tksMh+ tkrh gS ijUrq ml ij
vkSlr nj dh NwV feyrh gS&

B.Com.-II/V/37
O;fDr;ksa ds leqnk; ds lnL; dks izkIr mlds ykHk dk fgLlk] ;fn leqnk; us viuh
vk; ij lkekU; njksa ls dj pqdk fn;k gksA

eqDr O;kikj {ks= vkfn esa LFkkfir uohu m|ksxksa ds ykHk

un
dk iw.kZr;k dj&eqDr gksuk [/kkjk 10 A ]
(Exemption in respect of newly established

dn
Undertakings in free trade zone,etc.)

La
;g /kkjk fuEufyf[kr krksZa dh iwfrZ djus okys mie ij ykxw gksrh gS&
i mie dh LFkkiuk dk le; ,oa LFkku& LFkku ,sls mie us fuEu izdkj ls fufnZV fd;

),
x;s xr o"kZ esa ;k mlds ckn fdlh Hkh xr o"kZ esa oLrqvksa ewY;oku~ ,oa v)Z&ewY;kadu iRFkjksa dh dVkbZ

ity
,oa ikWfyl lfgr ;k dEI;wVj lkWVos;j dk fuekZ.k ;k mRiknu izkjEHk fd;k gks&

rs
LFkkiuk dk LFkku xr o"kZ ftlesa fuekZ.k izkjEHk fd;k tk;s

ive
eqDr O;kikj {ks= esa xr o"kZ 1980&81 esa ;k ckn ds fdlh Hkh xr o"kZ esa

Un
bySDVkfs ud gkMZo;s j VSDuksykWth ikdZ xr o"kZ 1993&94 esa ;k ckn ds fdlh Hkh xr o"kZ esa
vFkok lkWVos;j VSDuksyksth ikdZ esa ed
foksk vkfFkZd {ks= esa xr o"kZ 2000&01 esa ;k ckn ds fdlh Hkh xr o"kZ esa
m
ee

ii iwoZ esa dke yh xbZ ekhu dk iz;ksx ugha djuk&


djuk ;g mie fdlh Hkh ms; ds fy;s
igys ls mi;ksx esa ykbZ xbZ ekhu ;k Iyk.V dks u;s O;olk; dks gLrkUrfjr djds ugha cuk;k x;k
(D

gSA ijUrq fonsk ls vk;kfrr iqjkuh ekhu ,oa Iyk.V dks igys ls mi;ksx esa ykbZ xbZ ekhu ugha ekuk
tk;sxk ckrsZa fd og djnkrk ds LokfeRo esa ugha jgh gks] mldk dHkh Hkh Hkkjr esa mi;ksx ugha gqvk gks
e
ut

rFkk ml ij Hkkjrh; vk;&dj vf/kfu;e ds rgr l dh dVkSrh ugha nh xbZ gksA


it
st

NwV dh vof/k 1 vizSy] 2002 ls iwoZ LFkkfir mieksa dh nkk esa %


In

i mRiknu izkjEHk gksus okys xr o"kZ ls lEcfU/kr dj&fu/kkZj.k o"kZ lfgr 10 yxkrkj dj&fu/kkZj.k
o"kksZa ds fy;sA
ti
ra

ii bl /kkjk dh izfrLFkkiuk ls iwoZ yh xbZ NwV ds okksZa dks 10 o"kksZa esa ls de dj fn;k tk;sxkA
iii mie dks eqDr O;kikj {ks= ;k fu;kZr izlLa dj.k {ks= ls fofk"V vkfFkZd {ks= esa ifjofrZr
a
Bh

dj nsus ij NwV ks"k o"kksZa ds fy;s nh tk;sxhA


va

1 vizSy] 2002 ls NwV dh vof/k %


;fn dksbZ mie 1 vizSy] 2002 dks vFkok ml frfFk ds ckn dHkh Hkh oLrqvksa vFkok dEI;wVj
sh

lkWVos;j dk mRiknu vFkok fuekZ.k foks"k vkfFkZd {ks= esa djrk gS rks mls bl /kkjk ds rgr dVkSrh
Vi

fuEu izdkj nh tk;sxh&


v izFke ikp dj fu/kkZj.k okksZa ds fy;s
fy;& ,slh oLrqvksa vFkok dEI;wVj lkWVos;j ds fu;kZr
in

ls gksus okys ykHkksa dk 100%] rFkk


Ja

c vxys nks o"kksZa ds fy;s


fy;& mijksDr ykHkksa dk 50%
l vxys rhu okksZa ds fy;sfy;& iqufoZfu;ksx NwV lap; [kkrs esa tek dh xbZ jkfk rd ijUrq
mijksDr ykHkksa ds 50% ls vf/kd ughaA

B.Com.-II/V/38
ijUrq ;fn dksbZ djnkrk /kkjk 1391 esa fufnZ"V fu/kkZfjr frfFk rd viuh vk; dk uDkk izLrqr ugha
djrk gS rks mls bl /kkjk ds rgr dksbZ dVkSrh Lohd`r ugha dh tk;sxhA

dj&fu/kkZj.k o"kZ 2011&12 ,oa ckn ds dj&fu/kkZj.k o"kksZa esa bl /kkjk ds rgr dksbZ dVkSrh ugha nh

un
tk;sxh] pkgs djnkrk dh NwV dh vof/k lekIr gqbZ gS vFkok ughaA

dn
fch dh jkfk dks ifjorZukhy fonskh eqnkz esa izkIr djuk
djuk& fdlh Hkh mie dks bl /kkjk dh

La
dVkSrh mlh nkk esa feysxh] tcfd Hkkjr ls ckgj fu;kZr dh xbZ oLrqvksa ;k dEI;wVj lkWVos;j dh jkfk dks
djnkrk }kjk ifjorZuh; fonskh eqnkz esa Hkkjr esa izkIr dj fy;k x;k gks vFkok Hkkjr esa yk;k tk pqdk gksA

),
eqnkz dh ,slh izkfIr vFkok mls Hkkjr esa ykus dk dk;Z xr o"kZ dh lekfIr ls 6 ekg ds Hkhrj vFkok l{ke

ity
vf/kdkjh }kjk c<kbZ xbZ vof/k ds Hkhrj gks tkuk pkfg;sA

rs
4 dVkSrh ds fy;s ykHkksa dh x.kuk&
x.kuk bl /kkjk dh dVkSrh ds fy;s oLrvksa ;k dEI;wVj

ive
lkWVos;j ds fu;kZr ls gksus okys ykHkksa dh x.kuk fuEufyf[kr lw= ds vuqlkj dh tk;sxh&
fu;kZr fch
X O;olk; ds ykHk

Un
dqy fch
ed
foks"k vkfFkZd {ks= esa LFkkfir ubZ bdkb;ksa ds ykHkksa dk dj&eqDr gksuk [/kkjk 10AA)]
(Exemption in respect of profits of newly established units in Special Economic Zones)
m
ee

bl /kkjk ds tksMu+ s dk ms; foks"k vkfFkZd {ks= esa ubZ LFkkfir bdkb;ksa ds ykHk dks vk; dj
ls eqDr djuk gSA bl /kkjk ds izeq[k izko/kku fuEu gSa %
(D

1 vko;d krsZ& a bl /kkjk dh dVkSrh ysus ds fy;s fuEufyf[kr krksZa dh iwfrZ djuk vko;d gS%
e
ut

i djnkrk foksk vkfFkZd {ks= vf/kfu;e] 2005 dh /kkjk 2i ds vuqlkj ,slk lkglh iq#"k
entrepreneur gS ftls foHkkxh; vk;qDr }kjk foks"k vkfFkZd {ks= esa bdkbZ LFkkfir djus dk
it
st

vuqeksnu i= Lohd`r dj fn;k x;k gSA


In

ii djnkrk vuqeksfnr foks"k vkfFkZd {ks= esa 1 vizSy] 2006 dks vFkok blds ckn izkjEHk gksus okys
dj fu/kkZj.k o"kZ esa lEcfU/kr xr o"kZ esa OkLrqvksa dk fuekZ.k vFkok mRiknu izkjEHk djrk gS
ti
ra

vFkok lsok, iznku djrk gSA


iii ;g mie igys ls ekStnw fdlh O;olk; dks rksM& + ejksMd
+ j ;k iquxZfBr djds ugha cuk;k
a
Bh

x;k gSA ijUrq /kkjk 33B esa mYysf[kr rwQku] HkwdEi] ck< vkfn ds lEcU/k esa iquokZl NwV ikus
okys mie ij ;g krZ ykxw ugha gksxhA
iv ;g mie fdlh Hkh ms; ds fy;s igys ls mi;ksx esa ykbZ xbZ ekhu ;k IykUV dks u;s
va

O;olk; dks gLrkUrfjr djds ugha cuk;k x;k gSA


sh

v djnkrk us ,slh bdkbZ esa fufeZr vFkok mRikfnr eky dk fu;kZr djds vk; dekbZ gS vFkok ,slh
Vi

bdkbZ ls fonsk esa lsok, iznku djds vk; dekbZ gSA


vi djnkrk dks viuh ys[kk iqLrdksa dk vad{s k.k djkdj vk; ds uDks ds lkFk fu/kkZfjr QkeZ esa
in

,sls vad{s k.k dh fjiksVZ Hkh izLrqr djuh gksxhA


Ja

2 dVkSrh ds fy;s ykHkksa dh x.kuk&


x.kuk bl /kkjk dh dVkSrh ds fy;s oLrqvksa vFkok lsokvksa ds fu;kZr
ls gksus okys ykHkksa dh x.kuk fuEufyf[kr lw= ds vuqlkj dh tk;sxh&

B.Com.-II/V/39
fu;kZr fch ,sls mie ds O;olk; ds ykHk

djnkrk }kjk lapkfyr O;olk; dh dqy fch

un
3 dVkSrh dh ek=k ,oa vof/k& vof/k bl /kkjk ds rgr dVkSrh ml xr o"kZ ls lEcfU/kr dj fu/kkZj.k
ls feyuk izkjEHk gksrh gS ftl xr o"kZ esa djnkrk oLrqvksa dk fuekZ.k vFkok mRiknu izkjEHk djrk gS

dn
vFkok lsok, nsuk izkjEHk djrk gS rFkk 15 yxkrkj dj fu/kkZj.k o"kksZa ds fy;s fuEu izdkj nh tkrh gS&

La
v izFke 5 oo"kksksZa ds fy;s
fy;& oLrqvksa ds fu;kZr vFkok Hkkjr ds ckgj lsok, nsus ls gksus okys
ykHk dk 100%

),
c vxys 5 o"kksZa ds fy;s vFkkZr~ NVosa ls nlosa o"kZ ds fy;s& oLrqvksa ds fu;kZr vFkok

ity
Hkkjr ds ckgj lsok, nsus ls gksus okys ykHk dk 50%

rs
l vxys 5 o"kksZa ds fy;s vFkkZr~ X;kjgosa o"kZ ls iUnzgosa o"kZ ds fy;sfy;& ykHk dk 50%

ive
vFkok foks"k vkfFkZd {ks= iqufoZfu;ksx NwV lap; [kkrs esa gLrkUrfjr dh xbZ jde] nkuksa esa tks
Hkh de gks] ds cjkcjA bl foksk lap; [kkrs esa jde gLrkUrj.k djus ,oa mlds mi;ksx djus

Un
ds lEcU/k esa okD;kak 4 esa nh xbZ krksZa dk ikyu djuk vko;d gSA
ed
4 foks"k lap; [kkrs esa foksk vkfFkZd {ks= iqufoZfu;ksx NwV lap; [kkrk jde dk
gLrkUrj.k ,oa mldk mi;ksx& okD;kak 3 l esa of.kZr NwV ds fy;s ykHkksa ds 50% rd jkfk
m
lEcfU/kr xr o"kZ ds ykHk&gkfu [kkrs ds uke fy[kh tkuh pkfg;s rFkk bl lap; [kkrs esa tek dh tkuh
ee

pkfg;sA lafpr jkfk ds lEcU/k esa fuEu krksZa dh iwfrZ vko;d gS&
i bl [kkrs esa tek jde dk mi;ksx ubZ ekhujh ,oa Iyk.V dks ; djus esa djuk pkfg;sA
(D

ii ubZ izkIr dh xbZ ekhu ,oa Iyk.V dk izFke ckj mi;ksx ml xr o"kZ dh lekfIr ds rhu
e

o"kZ ds Hkhrj gks tkuk pkfg;s ftl xr o"kZ esa lap; cuk;k x;k FkkA
ut

iii tc rd ubZ ekhu o Iyk.V dks ugha [kjhnk tk;s rc rd ds fy;s foks"k lap; [kkrs dk
it

mi;ksx O;kikj ds ms;ksa ds fy;s fd;k tk ldrk gS] ijUrq bldk mi;ksx ykHk ;k ykHkkak
st

ds forj.k ds fy;s vFkok Hkkjr ds ckgj ykHk ds :i esa Hkstus vFkok Hkkjr ds ckgj fdlh
In

lEifr ds ; djus ds fy;s ugha fd;k tk ldrk gSA


iv ftl xr o"kZ esa ubZ Iyk.V ,oa ekhu dk izFke ckj mi;ksx fd;k tkrk gS ml xr o"kZ ds
ti
ra

vk; ds uDks ds lkFk ubZ Iyk.V ,oa ekhu ds lEcU/k esa fu/kkZfjr fooj.k izLrqr djuk
a

gksxkA
Bh

5 foks"k lap; [kkrs dk nq:i;ksx djuk vFkok fu/kkZfjr le; esa mi;ksx ugha djuk& djuk ;fn
va

lap; [kkrsa esa tek jkfk dk mi;ksx bl vkk; ds fy;s fu/kkZfjr ms;ksa ds vykok vU; fdlh rjhds
ls dj fy;k tkrk gS rks bl izdkj vU; dk;ksZa ds fy;s mi;ksx esa ykbZ xbZ jkfk dks ml xr o"kZ dh
sh

vk; eku fy;k tk;sxk ftl xr o"kZ esa vU; dk;ksZa ds fy;s bldk mi;ksx fd;k tkrk gSA ;fn bl
Vi

[kkrsa esa gLrkUrfjr jde dk mi;ksx gLrkUrj.k ds o"kZ dh lekfIr ds ckn rhu o"kZ ds Hkhrj ubZ ekhu
,oa Iyk.V dks [kjhnus esa ugha fd;k tkrk gS rks ftruh jkfk dk mi;ksx ugha fd;k tk;s] mruh jkfk
in

dks fu/kkZfjr rhu o"kZ dh vof/k ds ckn okys o"kZ dh vk; eku fy;k tk;sxkA
Ja

B.Com.-II/V/40
6 1 vizSy] 2005 ds iwoZ ls foks"k vkfFkZd {ks= esa LFkkfir bdkb;ksa ds fy;s dVkSrh dk
izko/kku
o/kku& 1 vizSy] 2005 vFkkZr~ foks"k vkfFkZd {ks= vf/kfu;e] 2005 ykxw gksus ds iwoZ ls foks"k vkfFkZd
{ks= esa LFkkfir bdkb;ksa ds lEcU/k esa /kkjk 10A vFkok 10AA ds lEcU/k esa dVkSrh ds izko/kku fuEu gS& a
i 1 vizSy] 2002 ls 31 ekpZ] 2005 ds nkSjku foks"k vkfFkZd {ks= esa LFkkfir

un
bdkb;k
bdkb;k& ,slh bdkb;k izFke 10 okksZa ds fy;s /kkjk 10A ds rgr NwV izkIr djsx a h rFkk blds
ckn vxys 5 o"kksZa ds fy;s /kkjk 10AA ds rgr NwV izkIr dj ldsx a hA

dn
ii 1 vizSy] 2002 ds iwoZ foks"k vkfFkZd {ks= esa LFkkfir bdkb;k& ,slh bdkb;k

La
fu/kkZfjr 10 o"kksZa dh vof/k esa /kkjk 10A ds rgr NwV izkIr dj ldsx a hA
iii eqDr O;kikj {ks= vFkok fu;kZr izlaLdj.k {ks= esa LFkkfir bdkb;k& ,slh bdkb;k

),
Hkh fu/kkZfjr 10 o"kksZa dh vof/k esa /kkjk 10A ds rgr NwV izkIr dj ldsxa h Hkys gh bu bdkb;ksa

ity
dks ckn esa foks"k vkfFkZd {ks= esa gLrkUrfjr eku fy;k x;k gksA

rs
ive
Uko LFkkfir kr&izfrkr fu;kZrksUeq[kh mie ds lEcU/k
esa foks"k izko/kku [/kkjk
/kkjk 10
10B]

Un
(Special provisions in respect of newly established
100% export oriented undertakings)
ed
bl /kkjk ds izko/kku fuEu izdkj gS& a
m
1 ;g /kkjk ,sls mie ij ykxw gksrh gS ftlds lEcU/k esa fuEufyf[kr lHkh krZsa iwjh gksrh gS& a
ee

i ,sls mie esa fdlh Hkh oLrq ;k dEI;wVj lkWVos;j dk fuekZ.k ;k mRiknu gksrk gSA
ii og mie igys ls ekStnw fdlh O;olk; dks rksM& + ejksM+ dj ;k iquxZfBr djds ugha cuk
(D

gksA ijUrq /kkjk 33B esa mYysf[kr HkwdEi] ck<] rwQku vkfn ds lEcU/k esa iquokZl NwV
e

Rehabilitation allowance dh ik=rk okys mie ij krZ ykxw ugha gksxhA


ut

iii ;g mie fdlh Hkh ms; ds fy;s igys ls mi;ksx esa ykbZ xbZ ekhu ;k Iyk.V dks u;s
it

O;olk; dks gLrkUrfjr djds ugha cuk;k x;k gSA vFkkZr~ bl mie esa ubZ Iyk.V vFkok
st

ekhu dk mi;ksx gksuk pkfg;sA ijUrq fonsk ls vk;kfrr iqjkuh ekhu ,oa Iyk.V dks igys
In

ls mi;ksx esa ykbZ xbZ ekhu ugha ekuk tk;sxk ckrsZa fd og djnkrk dss LokfeRo esa ugha
jgh gks] mldk dHkh Hkh Hkkjr esa mi;ksx ugha gqvk gS rFkk ml ij Hkkjrh; vk;&dj
ti
ra

vf/kfu;e ds rgr l dh dVkSrh ugha nh xbZ gksA blh izdkj ,sls mie dks gLrkUrfjr
a

iqjkuh ekhu ;k Iyk.V dk ewY; mi;ksx esa ykbZ xbZ leLr ekhu ;k Iyk.V ds dqy ewY;
Bh

ds 20% ls vf/kd ugha gS rks ;g ekuk tk;sxk fd ,sls mie dks igys ls mi;ksx esa ykbZ
xbZ ekhu ,oa Iyk.V dk gLrkUrj.k ugha gqvk gSA
va

2 mi;qZDr okD;kak 1 esa of.kZr krksZa dh iwfrZ gksus ij djnkrk dh dqy vk; esa ls ,sls mie ds mu
ykHkksa dh 100% jkfk dh dVkSrh Lohd`r gksxh] tks oLrqvksa ;k dEI;wVj lkWVos;j ds fu;kZr ls izkIr gq;s
sh

gSAa ;g dVkSrh yxkrkj 10 dj&fu/kkZj.k okksZa rd feysxh rFkk ml dj&fu/kkZj.k o"kZ ls izkjEHk gksxh]
Vi

ftlls lEcfU/kr xr o"kZ esa ml mie esa ,slh oLrqvksa ;k dEI;wVj lkWVos;j dk fuekZ.k ;k mRiknu
izkjEHk gqvk gSA
in
Ja

ijUrq ;fn dksbZ djnkrk /kkjk 1391 esa fufnZ"V fu/kkZfjr frfFk rd viuh vk; dk uDkk izLrqr
ugha djrk gS rks mls bl /kkjk ds rgr dksbZ dVkSrh Lohd`r ugha dh tk;sxhA

B.Com.-II/V/41
dj&fu/kkZj.k o"kZ 2011&12 ,oa ckn ds dj&fu/kkZj.k o"kksZa esa bl /kkjk ds rgr dksbZ
dVkSrh ugha nh tk;sxh] pkgs djnkrk dh NwV dh vof/k lekIr gqbZ gS vFkok ughaA
;g dVkSrh ,sls mie ds fy;s gS tks kr&izfrkr fu;kZrksUeq[kh mie gSA kr&izfrkr
fu;kZrksUeq[kh mie ls vkk; ,sls mie ls gS] ftls ^^m|ksx fodkl ,oa fu;eu vf/kfu;e]

un
1951^^ dh /kkjk 14 }kjk iznr vf/kdkjksa dk iz;ksx djrs gq;s dsUnzh; ljdkj }kjk bl
lEcU/k esa fu;qDr fd;s x;s cksMZ us kr&izfrkr fu;kZrksUeq[kh mie ds :i esa vuqeksfnr

dn
dj fn;k gSA

La
;fn fdlh mie ds ykHkksa dks bl /kkjk ds izfrLFkkiu ls iwoZ ds izko/kkuksa ds vuqlkj fdlh Hkh
dj&fu/kkZj.k o"kZ ds fy;s ml mie dh dqy vk; esa kkfey ugha fd;k x;k gS] rks vc bl mi&

),
/kkjk ds vUrxZr ;g dVkSrh iwoZ of.kZr yxkrkj 10 dj&fu/kkZj.k okksZa dh dsoy cph gqbZ vof/k

ity
unexpired period ds fy;s gh feysxhA

rs
ive
vH;kl ds fy, izu
(Questions for Exercise)

Un
vfry?kw kjkRed iz u
Very Short Answer Type Questions
ed
fuEufyf[kr izuksa dk mrj vf/kdre 20 kCnksa esa nhft,A
Answer the following Questions in Maximum 20 words.
m
ee

1- ,slh dksbZ pkj vk;ksZa dk mYys[k dhft, tks vk;&dj ls eqDr gaSA
(D

Enumerate any four incomes which are exempted from income tax.
2- iw.kZr% dj&eqDr vk; rFkk vakr% dj&eqDr vk; esa eq[; vUrj D;k gS \
e

What is the main difference between the partly exempted income and fully exempted
ut

income ?
it
st
In
ti
a ra
Bh
va
sh
Vi
in
Ja

B.Com.-II/V/42
[k.M (Section) : A
bdkbZ (Unit) : 4
osru ls vk;
(Income From Salaries)

un
dn
vk; ds khkZd

La
(Heads of Income)

),
vk;dj vf/kfu;e dj /kkjk 14 ds vuqlkj fdlh djnkrk dh xr okZ dh dqy vk; dh x.kuk

ity
djus ,oa ml ij dj yxkus ds fy, mldh leLr vk;ksa dks fuEufyf[kr 5 khkZdksa five heads esa

rs
foHkkftr fd;k tkrk gS&

ive
1 osru Salary
2 edku lEifr ls vk; Income from House Property

Un
3 O;kikj ;k isks ls ykHk Profit from Business or Profession
4 iwWwth ykHk Capital Gains ed
5 vU; lk/kuksa ls vk; Income from Other Sources
m

djnkrk dh izR;sd vk; mi;qZDr 5 khkZdksa esa ls fdlh u fdlh khkZd ls vo; lEcfU/kr gksuh
ee

pkfg,A izR;sd khkZd dh dj&;ksX; vk; dh x.kuk ml khkZd ds fy, vk;dj vf/kfu;e esa fn;s x;s
(D

izko/kkuksa ds vuqlkj dh tkrh gSA


e

osru ls vk;
ut

Income From Salaries


it
st
In

osru ls vkk; Meaning of Salaries &


fdlh fu;ksDrk }kjk vius deZpkjh dks mlds }kjk dh xbZ lsokvksa ds cnys tks ikfjJfed fn;k
ti

tkrk gS] mls osru dgrs gSA vk;dj vf/kfu;e dh /kkjk 171 ds vuqlkj osru esa fuEufyf[kr dks
ra

kkfey fd;k tkrk gS&


a

i etnwjh
Bh

ii okfkZdh ;k isa ku
iii xzPs ;qbVh
va

iv Qhl] dehku] vuqykHk


sh

v osru ;k etnwjh ds vfrfjDr ykHk


vi osru ;k etnwjh ds cnys ykHk
Vi

vii vfxze osru


in

viii gLrkUrfjrh ks"k


Ja

ix deZpkjh }kjk ftl vodkk dk ykHk ugha mBk;k x;k gS ml vodkk ds cnys feyh udn
jkfk
x ekU;rk izkIr Hkfo"; fuf/k esa Hkkx ysus okys deZpkjh ds [kkrs esa tek dh xbZ jkfk esa
dj&;ksX; lhek rd okfkZd o`f} dk HkkxA
B.Com.-II/V/43
xi /kkjk 80 CCD esa of.kZr isa ku ;kstuk ds vUrxZr ,d deZpkjh ds [kkrs esa xr okZ esa
fu;ksDrk }kjk fd;k x;k vaknkuA
LiVhdj.k %
;fn dksbZ deZpkjh vius fu;ksDrk ls _.k ysrk gS ftlss dqN fufnZV fdrksa esa okfil pqdk;k

un
tkuk gksrk gS rks ,sls _.k dh jkfk dks deZpkjh ds osru ds :i esa dj&;ksX; vk; ugha ekuk tk ldrk gSA

dn
dj nkf;Ro dk vk/kkj Basis of Charge %

La
vk;dj vf/kfu;e dh /kkjk 15 ds vuqlkj ^osru^ khkZd esa fuEu vk;sa dj&;ksX; gksrh gS& a
v xr okZ esa ns; osru & deZpkjh dks vius orZeku ;k HkwriwoZ fu;ksDrk }kjk xr okZ esa

),
ity
ns; osru] pkgs okLro esa mldk Hkqxrku gqvk gks ;k ughaA
c vfxze izkIr osru&
u deZpkjh dks vius orZeku ;k HkwriwoZ fu;ksDrk ls xr okZ esa vxys okZ

rs
ds fy, izkIr osru tks xr okZ esa ns; ugha gqvk gksA

ive
l cdk;k osru dh izkfIr&
fIr orZeku ;k HkwriwoZ fu;ksDrk }kjk deZpkjh dks xr o"kZ esa pqdk;k
x;k fiNys okksZa dk osru] ;fn bl osru ij fiNys okksZa esa dj ugha yxk gksA

Un
Li"Vhdj.k %
ed
1- pkyw fokh; okZ esa vfxze izkIr osru ij vk;dj yxkus ds Ikpkr~ ckn lEcfU/kr xr okZ
ftl okZ esa ns; gksxk esa iqu% vk;dj ugha yxk;k tk;sxkA
m
2- osru izkfIr vk/kkj ij vFkok ns; vk/kkj ij buesa ls tks Hkh igys gks dj&;ksX; gksrk gS
ee

blfy, bl rF; ij /;ku ugha fn;k tkrk gS fd djnkrk deZpkjh ,slh vk; dk
O;kikfjd vk/kkj (Mercantile Basis) ij ys[kk j[krk gS vFkok udn vk/kkj (Cash Basis)
(D

ijA
e

osru ds lEcU/k esa egRoiw.kZ ckrsa


ut

Some Important points Regarding Salaries


it

1- fu;ksDrk ,oa deZpkjh dk lEcU/k Employer-Employee Relationship &


st

osru khkZd esa dj&;ksX; vk; gksus ds fy, ;g vko;d gS fd Hkqxrku djus okys ,oa Hkqxrku
In

izkIr djus okys ds e/; fu;ksDrk ,oa deZpkjh dk lEcU/k gksA ;fn muds chp ,slk lEcU/k ugha gks rks
ti

,slh vk; dks ^osru ls vk;^ khkZd esa kkfey ugha fd;k tk;sxkA
ra

2- iw.kZ&dkfyd vFkok vak&dkfyd Full Time or Part Time %


a

;g ckr egRoghu gSa fd D;k deZpkjh ,d iw.kZdkfyd deZpkjh gS vFkok vakdkfydA


Bh

3- osru dk deZpkjh }kjk LosPNk ls R;kx djuk Foregoing of Salary&


;fn dksbZ deZpkjh LosPNk ls vius fu;ksDrk ds i{k esa osru dk R;kx djrk gS] rks ;g vk; dk
va

mi;ksx Application of Income ekuk tk;sxk rFkk ,sls R;kxs gq, osru ij Hkh mls vk;dj nsuk gksxkA
sh

4- osru dk leiZ.k Surrender of Salary %


Vi

deZpkjh us ;fn viuk osru Voluntary Surrender of Salaries (Exemption from taxation) Act.
1961 dh /kkjk 2 ds izko/kkuksa ds vUrxZr tu fgr esa ljdkj dks nsus ds fy, R;kx fd;k gS rks R;kxk
in

gqvk osru iw.kZr% dj&eqDr gksxk D;ksfa d bls vk; dk eksM+ Diversion of Income ekuk tk;sxkA
Ja

,slk osru dj&;ksX; vk; esa lfEefyr ugha fd;k tkrk gS ijUrq fofHkUu mn~ns ;ksa tSl&
s edku
fdjk;s HkRrs dh dj&eqDr jkfk dh x.kuk ds fy, osru dh x.kuk djus gsrq LosPNk ls R;kxk gqvk osru
lEcfU/kr vof/k dk mikftZr osru ekuk tk;sxkA

B.Com.-II/V/44
5- fu;ksDrk ds vfrfjDr vU; O;fDr ls izkIr jkfk jkfk&
;fn deZpkjh vius fu;ksDrk ds vfrfjDr vU; fdlh O;fDr ;k laLFkk ls dksbZ ikfjJfed izkIr
djrk gS rks ,sls ikfjJfed dks ^osru^ khkZd esa kkfey ugha fd;k tkrk gSA

un
6- laln lnL;ksa ,oa fo/kkulHkk lnL;ksa dk osru &
budks izkIr osru ^osru^ khkZd esa dj ;ksX; ugha gksrk gS] D;ksfa d ;s deZpkjh ugha gksrs gSa cfYd

dn
tuizfrfuf/k gksrs gSAa vr% budks izkIr osru ^vU; lk/kuksa ls vk;^ khkZd esa dj ;ksX; gksrk gSA

La
7- ikfjokfjd isaku &

),
e`rd deZpkjh dh fo/kok ;k mlds dkuwuh mrjkf/kdkjh dks izkIr ikfjokfjd isa ku ^vU; lk/kuksa

ity
ls vk;^ khkZd esa dj ;ksX; gksrh gS u fd ^osru khkZd es]a D;ksfa d HkqxrkudrkZ rFkk izkIrdrkZ ds e/;

rs
fu;ksDrk ,oa deZpkjh dk lEcU/k ugha gksrk gSA

ive
8- osru rFkk etnwjh fl}kUr ,d gh %

Un
vk;dj dh n`fV ls osru rFkk etnwjh esa dksbZ vUrj ugha gksrk gSA

9- LosPNk ls fd;k x;k Hkqxrku rku&


ed
vk;dj vf/kfu;e ds vUrxZr LosPNk ls fd;s x;s Hkqxrku rFkk vuqcU/k ds vUrxZr fd;s x;s
m
Hkqxrku esa dksbZ vUrj ugha gksrk gS blfy, deZpkjh dks fu;ksDrk ls migkj ds :i esa izkIr gqbZ jkfk
ee

Hkh ^osru ls vk;^ khkZd esa gh dj&;ksX; gksrh gSA


(D

10- dj&eqDr osruu&


e

deZpkjh dks dj eqDr osru dk Hkqxrku ugha fd;k tk ldrk gSA fu;ksDrk }kjk ;fn deZpkjh
ut

ds osru ij ns; vk;dj dk Hkqxrku dj fn;k tkrk gS] rks dj fu/kkZj.k ds le; deZpkjh ds ldy osru
it

esa fu;ksDrk }kjk Hkqxrku fd;k x;k vk;dj Hkh kkfey fd;k tk;sxkA ijUrq deZpkjh dks O;fDrxr
st

xq.kork ds dkj.k izkalkLo:i migkj ds :i esa fd;k x;k Hkqxrku dj&eqDr gksrk gSA
In

11- fu;ksDrk }kjk osru esa ls dVkSfr;kW&


ti
ra

fu;ksDrk }kjk deZpkjh ds osru esa ls dh xbZ dVkSfr;kW deZpkjh }kjk vk; dk iz;ksx ekuh tkrh
a

gSa rFkk ;s dVkSfr;kW deZpkjh dks izkIr vk; le>h tkrh gSAa deZpkjh ds ldy osru dh x.kuk djus
Bh

ds fy, fu;ksDrk }kjk dh xbZ dVkSfr;ksa dks izkIr kq} osru esa tksMk+ tkrk gSA
va

12- osru ds mikftZr gksus dk LFkku LFkku&


/kkjk 91ii ds vuqlkj ftl LFkku ij deZpkjh viuh lsok,W iznku djrk gS] osru mlh LFkku ij
sh

mikftZr ekuk tkrk gS pkgs mldk Hkqxrku fdlh vU; LFkku ij izkIr gqvk gksA ijUrq Hkkjrh; ukxfjd dks
Vi

Hkkjr ljdkj }kjk fonsk esa lsok djus ij fn;k x;k osru Hkkjr esa mikftZr gqvk ekuk tkrk gSA
in

13- lsok lekfIr ds ckn feyus okys Hkqxrku rFkk isaku ku&
Ja

,d deZpkjh dks mlds HkwriwoZ fu;ksDrk ls izkIr dksbZ Hkh Hkqxrku mlds ^osru^ khkZd esa dj
;ksX; gksrk gS ;fn ;g Hkqxrku mldh iwoZ dh lsokvksa ds dkj.k fd;k tkrk gks] ijUrq dksbZ Hkqxrku HkwriwoZ
fu;ksDrk ls O;fDrxr HksVa ds :i esa feyrk gS rks ,slh izkfIr djnkrk ds fy, dj&eqDr gksrh gSA

B.Com.-II/V/45
viokn &
;fn dksbZ O;fV dsUnzh; ljdkj ;k jkT; ljdkj dh lsok esa jgk gS rFkk mls ijeohj p ;k
egkohj p ;k ohj p ;k ,slk dksbZ ohjrk iqjLdkj izkIr gqvk gS] ftls dsUnzh; ljdkj us jkti= esa
vf/klwpuk tkjh djds fufnZV dj fn;k gS] rks ,sls O;fV dks izkIr isUku dh vk; dj&eqDr gksxh rFkk

un
vU; nkkvksa esa izkIr isUku dh vk; osru khkZd esa dj&;ksX; gksxhA

dn
14- deZpkjh dh e`R;q ds Ikpkr~ mlds dkuwuh mkjkf/kdkjh dks fd;s x;s Hkqxrku rku&

La
,sls Hkqxrku pkgs LosPNk ls fd;s x;s gksa ;k {kfriwfrZ ds :i es]a izkIrdrkZ ds fy;s osru khkZd
esa dj ;ksX; ugha gksrs gSAa

),
ity
15- osrueku ;k osru Ja[kyk &

rs
osrueku dk vkk; ;g gksrk gS fd deZpkjh dks izkjEHk esa fdrus osru ij fu;qDr fd;k x;k

ive
gS] lsokdky esa izfrokZ fdruh osru of} gksxh rFkk lEiw.kZ lsokdky esa vf/kdre osru D;k gksxkA
osrueku esa osru dk vkk; ewy osru ls gksrk gSA mnkgj.kkFkZ& ,d O;fDr dks 10]000&350&17]000

Un
#- ds osrueku esa fu;qfDr nh xbZA bldk vFkZ ;g gS fd izFke okZ esa izfrekg ewy osru 10]000 #- fn;k
tk;sxk] ,d okZ dh lsok iw.kZ gks tkus ij mldk osru 10]350 #- izfr ekg gks tk;sxk vkSj blh izdkj
ed
izR;sd okZ 350 #- dh osru of} nh tk;sxh tcfd mldk ewy osru 17]000 #- izfr ekg u gks tk;sA
m

16- osru mikftZr gksus dh vof/k ;k osru dh x.kuk gsrq xr okZ&


ee

^osru^ khkZd dh vk; ds fy, xr okZ] dj fu/kkZj.k okZ ds rqjUr iwoZ dk fokh; okZ gksrk gSA
(D

vr% 1 vizy s ls vxys okZ 31 ekpZ rd dh vof/k esa mikftZr ;k izkIr osru dks gh lEcfU/kr xr okZ
dh dj&;ksX; vk; esa lfEefyr fd;k tkrk gSA orZeku esa dj fu/kkZj.k&okZ 2010&11 py jgk gS ftlls
e

lEcfU/kr xr okZ dh vof/k 1 vizy s ] 2009 ls 31 ekpZ 2010 rd gSA bl lEcU/k esa lkekU; fu;e fuEu gaAS
ut

v cSad rFkk xSj ljdkjh deZpkfj;ksa dh fLFkfr esa& ,sls deZpkfj;ksa dk osru izR;sd ekg
it

dh vfUre frfFk dks mikftZr gks tkrk gS blfy, budh xr okZ dh dqy vk; esa vizy s ls vxys okZ
st

ekpZ rd dh vof/k dk osru lfEefyr fd;k tkrk gSA


In

c ljdkjh rFkk v}Z&ljdkjh deZpkfj;ksa dh fLFkfr esa& bl Js.kh ds deZpkfj;ksa dk


ti

osru vxys ekg dh igyh rkjh[k dks mikftZr ;k izkI; ekuk tkrk gSA ,sls deZpkfj;ksa ds fy, ekpZ ls
ra

vxys okZ Qjojh rd ds osru dks xr okZ dh vk; esa lfEefyr fd;k tkrk gSA
a

,sls deZpkfj;ksa ds fy, dj&fu/kkZj.k okZ 2010&11 esa ekpZ 2009 ls Qjojh 2010 rd ds osru
Bh

ij dj yxk;k tk;sxkA
l ;fn deZpkjh ds osru] cksul ;k Hkks vkfn esa o`f} fiNyh fdlh frfFk ls ykxw djus dk
va

fu.kZ; fy;k tkrk gS rks lEiw.kZ cdk;k jkfk ml xr okZ esa izkI; ekuh tkrh gS] ftl xr okZ esa o`f}
dk fu.kZ; fy;k x;k gSA
sh

dj&;ksX; osru dh x.kuk


Vi

Computation of Taxable Salaries


in

osru khkZd dh dj&;ksX; vk; dh x.kuk djus ds fy, lcls igys ldy dj&;ksX; osru
Ja

dh x.kuk dh tkrh gSA ldy dj&;ksX; osru esa ls /kkjk 16 esa of.kZr fuEukafdr dVkSfr;ksa dks ?kVkdj
osru khkZd dh dj&;ksX; vk; Kkr dh tkrh gS %
i euksjt
a u Hkks dh dVkSrh Deduction for Entertainment Allowance) [/kkjk 16ii]
ii fu;kstu dj dh dVkSrh Deduction for Tax on Employment) [/kkjk 16ii]

B.Com.-II/V/46
mi;qZDr dVkSfr;ksa dk o.kZu blh bdkbZ esa vkxs fd;k x;k gSA

Computation of Taxable Income From Salaries

un
Particulars Rs. Rs.
(1) Basic Salary ..................

dn
(2) Profit in Addition to Salary ..................
(3) Profit in lieu of Salary ..................

La
(4) Income through Provident Fund ..................
(5) Perquisites .................

),
Gross Income From Salaries ..................

ity
Less : Deductions
:(i) Entertainment Allowance [U/s 16 ................

rs
(ii) Employment Tax [U/s 16 (iii)] ................

ive
................
Taxable Income From Salaries ......................

Un
ewy osru
ed
Basic Salary
m

deZpkjh dks izfrekg ,d fufpr jkfk ewy osru ds :i esa feyrh gSA ewy osru esa vU; Hkks
ee

;k vuqykHk kkfey ugha gksrs gSAa ;fn deZpkjh dh fu;qfDr ,d fufpr osrueku esa dh tkrh gS rks
(D

izR;sd okZ dh lsok iw.kZ gksus ij osru esa o`f} gksrh jgrh gSA ;fn deZpkjh dh fu;qfDr ,d fLFkj osru
ij dh tkrh gS rks okZ izfrokZ ewy osru dh jkfk fLFkj jgrh gS tc rd fu;ksDrk }kjk mlds osru esa
e

o`f} u dj nh tkosA
it ut

mnkgj.k lIIustration 4-1 %


st

fuEu ifjfLFkfr;ksa esa dj&fu/kkZj.k okZ 2010&11 ds fy, ewy osru dh x.kuk dhft,&
In

i Jh ;ke dh fu;qfDr ,d lkoZtfud lhfer dEiuh }kjk 1 tqykbZ] 2005 dks 4]000&100&6]000 ds
ti

osrueku esa 4]000 #- ds izkjfEHkd osru ij dh xbZA


ra

ii Jh lyhe dh fu;qfDr ,d ljdkjh egkfo|ky; esa O;k[;krk ds :i esa 1 vizy s ] 2006 dks
a

8]000&275&13]500 ds osrueku esa 8]825 #- ds izkjfEHkd osru ij dh xbZA


Bh

Calculate the basic salary in the following circumstances for the assessment year 2010&11-
(i) Shri shyam was appointed by a public limited company on 1st July, 2005 in the pay-
va

scale of Rs. 4]000&100&6]000 on an initial salary of Rs. 4]000-


(ii) Mr. Saleem was appointed as a Lecturer in a Govt. College on lst April, 2006 in the
sh

pay-scale of Rs. 8]000-275-13]500 on the initial salary of Rs. 8]825.


Vi

gy (Solution) :
in

(i) Computation of Basic Salary for the Assessment Year 2010 11


2010-11
11.
Ja

Salary from April, 2009 to June 2009 4]300x 3 = 12]900


Salary from July 2009 to March 2010 4]400x 9 = 39]600
Salary for the assessment year 2010-11 52]500

B.Com.-II/V/47
fVIi.kh &
1 tqykbZ] 2009 dks mudh pkSFkh osru o`f} ds Ikpkr~ osru 4400 :- izfr ekg gks tk;sxkA blls iwoZ 1
tqykbZ] 2008 ls mldk osru 100 :- de vFkkZr~ 4]300 :- izfr ekg FkkA
(ii) Computation of Basic Salary for the Assessment Year 2010 11
2010-11
11.

un
Salary for March, 2009 9]375x1= 9375
Salary from April 2009 to February, 2010 9]650x11 1]06]150

dn
Salary for the assessment year 2010-11 1]15]525
fVIi.kh &

La
ljdkjh deZpkjh gksus ds dkj.k og ekpZ] 2009 ls Qjojh] 2010 rd ds osru ij vk;dj nsxAs

),
1 vizy
s ] 2006 dks mUgsa 8]825 #- ds izkjfEHkd osru ij fu;qfDr nh xbZ gS vr% ekpZ] 2009 esa mudk osru

ity
8]825 #- + nks osru o`f};kW 275x2 = 550 #- vFkkZr~ 9]375 #- izfr ekg gksxkA 1 vizy s ] 2009 ls 275
:- dh osru o`f} fn;s tkus ij mUgsa 9]650 #- izfr ekg ds fglkc ls osru fn;k tk;sxkA

rs
mnkgj.k Illustration 4-2 %

ive
Jh ;ke dh fu;qfDr 1 tqykbZ] 2004 dks 4000&100&4400&150&5000 :- ds osru eku esa gqbZA

Un
fuEukafdr nkkvksa esa dj&fu/kkZj.k okZ 2010&11 ds fy, muds ewy osru dh x.kuk dhft, %
v og ljdkjh deZpkjh gS rFkk mudh fu;qfDr 4]000 #- ds izkjfEHkd osru ij dh xbZA
ed
c og ljdkjh deZpkjh gS vkSj mudh fu;qfDr 4]300 #- ds izkjfEHkd osru ij dh xbZA
l og ,d lkoZtfud lhfer dEiuh ds deZpkjh gS vkSj mUgsa pkj vfxze osru of} nsdj
m

izkjfEHkd fu;qfDr nh xbZA


ee

Shri Shyam was appointed on July 1]2004 in the pay-scale of Rs. 4]000&100&4400&150&5000. Calculate
his basic salary in the following circumstances for the assessment year 2010-11%
(D

(a) He is a Govt. employee and is appointed on an initial salary of Rs. 4,000.


(b) He is a Govt. employee and is appointed on an initial salary of Rs. 4,300.
e

(c) He is an employee of a public limited company and is granted four advance increments
ut

at the time of initial appointment.


it

gy Solution %
st
In

Computation of Basic Pay


ti

Period Basic Pay


a ra

a b c
Bh

Rs. Rs. Rs.


From 1st July 2004 to 30th June 2005 4]000 4300 4400
From 1st July 2005 to 30th June 2006 4]100 4400 4550
va

From 1st July 2006 to 30th June 2007 4]200 4550 4700
4]300 4700 4850
sh

From 1st July 2007 to 30th June 2008


From 1st July 2008 to 30th June 2009 4]400 4850 5000
Vi

From 1st July 2009 to 30th June 2010 4]550 5000 5000
in

v rFkk c nkkvksa esa og ljdkjh deZpkjh gS blfy, dj&fu/kkZj.k okZ 2010&11 ds fy, mudk osru
Ja

ekpZ 2009 ls Qjojh 2010 rd dk fy;k tkosxkA tcfd l dh fLFkfr esa og xSj ljdkjh deZpkjh
gS blfy, mudk osru vizy s 2009 ls ekpZ 2010 rd dk fy;k tk;sxkA

B.Com.-II/V/48
ewy osru dh x.kuk %
fLFkfr v % Rs.
ekpZ 2009 ls twu 2009 rd dk = 4400x4 = 17]600
tqykbZ 2009 ls Qjojh 2010 rd dk 4550x8 = 36]400

un
ewy osru 54]000
fLFkfr c % Rs.

dn
ekpZ 2009 ls twu 2009 rd dk = 4850x4 = 19]400

La
tqykbZ 2009 ls Qjojh 2010 rd dk 5000x8 = 40]000
59]400

),
fLFkfr l % Rs.

ity
vizy
s 2009 ls twu 2009 rd dk = 5000x3 = 15]000

rs
tqykbZ 2009 ls ekpZ 2010 rd dk 5000x9 = 45]000

ive
60]000
/kkjk 80 CCD esa of.kZr ubZ isaku ;kstuk esa deZpkjh ds [kkrs esa fu;ksDrk }kjk Hkqxrku &

Un
;g isa ku ;kstuk 1 tuojh] 2004 ls dsUnzh; ljdkj ds deZpkfj;ksa ds fy;s ykxw dh xbZ FkhA
ckn esa bls lHkh deZpkfj;ksa ds fy;s ykxw dj fn;k x;k gSA bl ;kstuk esa fu;ksDrk deZpkjh ds osru
ed
ds vykok Hkqxrku djrk gS ftls deZpkjh ds osru esa lfEefyr fd;k tkrk gSA deZpkjh Hkh vius
dj&;ksX; osru esa ls vaknku djrk gSA nksuksa ds vaknku ds lEcU/k esa fu/kkZfjr lhek rd dVkSrh ldy
m

dqy vk; esa ls /kkjk 80 CCD ds rgr ns nh tkrh gSA


ee

deZpkjh dk vaknku dj&;ksX; osru esa ls fd;k tkrk gS] blfy, deZpkjh dk ubZ isa ku ;kstuk
(D

esa vaknku ?kVkus ls iwoZ dk osru ldy osru esa lfEefyr fd;k tkrk gSA fu;ksDrk dk vaknku deZpkjh
ds ldy osru esa lfEefyr djds dj&;ksX; osru Kkr fd;k tkrk gSA
e
ut

osru ds vfrfjDr ykHk [/kkjk /kkjk 171 iv ]


it

(Profits in addition to Salary)


st
In

izk;% deZpkjh dks mlds fu;ksDrk ls ewy osru ds vfrfjDr dqN jkfk fofHkUu izdkj ds HkRrksa
ds :i esa izkIr gksrh gS ftls osru ds vfrfjDr ykHk dgrs gSA HkRrksa dh jkfk udn izkIr gksrh gSA
ti

vk;dj dh n`fV ls lHkh izdkj ds HkRrksa dks fuEukafdr rhu oxksZa esa foHkkftr fd;k tk ldrk gS&
ra

v iw.kZr;k dj&eqDr HkRrs Fully Exempted Allowances


a
Bh

c vakr% dj&eqDr HkRrs Partly Exempted Allowances


l iw.kZr;k dj&;ksX; HkRrs Fully Taxable Allowances
va

v iw.kZr;k dj&eqDr HkRrs


Fully Exempted Allowances
sh

bl Js.kh esa of.kZr HkRrs ;k rks iw.kZr;k dj&eqDr gksrs gSa ;k ,d fufpr lhek rd Dj&eqDr
Vi

gksrs gSA ,sls HkRrs eq[; :i ls fuEukuqlkj gS& a


A dkZO; ikyu esa fd;s x;s O;;ksa dh iwfrZ gsrq fofkV Hkks [/kkjk /kkjk 1014i]
in

,sls Hkks drZO;iwfrZ gsrq fn;s tkrs gSa blfy, bu Hkkksa dh izkIr jkfk ;k drZO; iwfrZ gsrq okLro
Ja

esa O;; dh x;h jkfk] tks Hkh nksuksa esa de gks] dj&eqDr gksrh gSA ,sls Hkks fuEufyf[kr gSa %
i ;k=k Hkkk
ii nSfud Hkkk
iii lokjh Hkkk
B.Com.-II/V/49
iv lgk;d j[kus gsrq Hkkk
v kS{kf.kd Hkkk
vi ikskkd Hkkk
B futh O;;ksa dh iwfrZ gsrq Hkks [/kkjk/kkjk 1014 ii]

un
bl Js.kh ds Hkkks dh izkIr jkfk ;k dsUnzh; ljdkj }kjk ljdkjh xtV ds ek/;e ls fu/kkZfjr

dn
dh x;h dj&eqDr jkfk] tks nksuksa esa de gks] dj&eqDr gksrh gSA ,sls Hkks ,oa fu/kkZfjr vf/kdre
dj&eqDr jkfk fuEu izdkj ls gS %

La
dz - l- Hkks dk uke vf/kdre dj&eqDr jkfk

),
1- cPpksa dh fk{kk ds fy, Hkkk 100 #- izfr ekg izfr cPpk] vf/kdre nks

ity
cPpksa ds fy,A

rs
2- cPpksa ds Nk=kokl O;;ksa ds fy, Hkkk 300 #- izfr ekg izfr cPpk vf/kdre nks

ive
cPpksa ds fy,A
3- Tkutkfr {ks= Hkkk@vuqlfw pr e/;izns k] rfeyukMw ] mRrjizns k] dukZVd]

Un
{ks= Hkkk ;k ,tsUlh {ks= Hkkk f=iqjk] vklke] ifpe caxky] fcgkj ,oa
jktLFkku esa dj&eqDr ugha edmM+hlk jkT; esa gh 200 #- izfrekg rd
dj&eqDr
m
4- foksk {kfriwjd igkM+h {ks= Hkkk leqnz ry ls 1000 ehVj ls vf/kd WpkbZ
okys LFkkuksa ij 300 #- ls] 7]000 #- izfr ekg
ee

rd dj&eqDrA
(D

5- lhek {ks= Hkkk] nqxZe {ks= Hkkk] ruko {ks= Hkkk 200 #- ls 1]300 #- izfrekg rd dj eqDr
e

6- ;krk;kr lapkyu esa yxs gq, deZpkfj;ksa Hkks dh jkfk dk 70% ;k 6]000 #- izfrekg
ut

dks foks"k Hkkk nksuksa esa tks Hkh de gks] ml lhek rd


it

dj&eqDr
st

7- {kfriwjd] dk;Z {ks= Hkkk 2]600 #- izfrekg rd dj&eqDr


In

8- {kfriwjd lakksf/kr dk;Z {ks= Hkkk 1]000 #- izfrekg rd dj&eqDr


ti

9- minzo fu;U=.k Hkkk 3]900 #- izfrekg rd dj&eqDr


ra

10- dk;kZy; vkus&tkus ds fy;s Hkkk 800 #- izfrekg rd dj&eqDr


a
Bh

11- va/ks ;k fodykax O;fDr;ksa dks dk;kZy; 1]600 #- izfrekg rd dj&eqDr


vkus&tkus ds fy, Hkkk
va

12- Hkwfe ds uhps vizkd`frd tyok;q esa [kkuksa 800 #- izfrekg rd dj&eqDr
esa dk;Z djus ds fy, Hkkk
sh

13- lSU; cyksa ds lnL;ksa dks vfr&WpkbZ okys 9000 ls 15000 QhV WpkbZ ij 1]060 #-
Vi

{ks=ksa esa dk;Zjr gksus ij& izfrekg rd


15000 QhV ls vf/kd apkbZ ij 1]600 #-
in

izfrekg
Ja

14- lSU; cyksa ds lnL;ksa dks foksk {kfriwjd lEiw.kZ Hkkjr esa 4]200 :- izfrekg rd
vR;f/kd lf; QhYM ,fj;k Hkkk
15 v.Meku fudksckj }hi lewg ,oa y{; }hi 3]250 #- izfrekg rd
lewg esa }hi M;wVh Hkkk
B.Com.-II/V/50
Li"Vhdj.k %
/kkjk 1014ii esa of.kZr mi;qZDr Hkks fu/kkZfjr lhek rd dj&eqDr gksrs gSAa deZpkjh dks buds
lEcU/k esa fdlh Hkh izdkj dk O;; djuk vko;d ugha gSA
l Hkkjr ljdkj ds deZpkfj;ksa dks Hkkjr ds ckgj fn, x, Hkks&

un
/kkjk 107 ds vuqlkj Hkkjr ljdkj }kjk Hkkjrh; ukxfjdksa dks fonsk esa lsok djus ds fy, fn;s

dn
x;s Hkks rFkk vuqykHk iw.kZr% dj ls eqDr gksrs gSAa mlds osru ij vo; dj yxrk gS pkgs og vfuoklh
gh gks x;k gksA

La
n edku fdjk;k Hkkk House Rent Allowance [/kkjk /kkjk 1013A]&

),
;g Hkkk fu/kkZfjr lhek rd dj&eqDr gksrk gSA ;fn dksbZ deZpkjh vius edku esa jg jgk gS

ity
vFkok og fdlh ,sls edku esa jg jgk gS ftldk og dksbZ fdjk;k ugha pqdkrk gS rks edku fdjk;s Hkks

rs
dh lEiw.kZ jkfk dj ;ksX; ekuh tkosxhA

ive
Ekdku fdjk;s Hkks dh fuEu esa ls U;wure jkfk dj&eqDr gksrh gS %
v djnkrk dks izkIr bl Hkks dh jkfk ; ;k

Un
c vius jgus ds edku ds lEcU/k esa pqdk;s x;s fdjk;s dk lEcfU/kr vof/k ds osru ds 10%
ij vkf/kD; vFkkZr~ pqdk;k x;k fdjk;k&osru dk 10% ; vFkok
ed
l i ;fn jgus dk edku eqEcbZ] dksydkrk] fnYyh ;k psUubZ esa fLFkr gS rks lEcfU/kr vof/k ds osru
m
dk 50% rFkk
ii ;fn jgus dk edku vU; fdlh LFkku ij fLFkr gS rks lEcfU/kr vof/k ds osru dk 40%
ee

Li"Vhdj.k %
(D

i bl fu;e ds fy, osru dk rkRi;Z ewy osru ls gSA egWxkbZ Hkkk osru esa rHkh kkfey fd;k tk;sxk
e

tcfd og lsok krksZa ds vUrxZr ns; gksA vU; Hkks ,oa vuqykHk bl fu;e ds fy, osru esa
ut

lfEefyr ugha fd;s tkrs gSa ijUrq fch ij fufpr izfrkr ls izkIr dehku rFkk eagxkbZ osru
it

Dearness Pay dks osru esa lfEefyr fd;k tkrk gSA bl mn~ns ; ds fy, osru dk fu/kkZj.k ns;
st

vk/kkj ij fd;k tkrk gSA


In

ii lEcfU/kr vof/k ls vkk; ml vof/k ls gS ftlesa djnkrk us edku fdjk;s ij fy;k gS rFkk edku
ti

fdjk;k Hkkk izkIr fd;k gSA


ra

iii deZpkjh }kjk pqdk;k x;k edku fdjk;k mlds osru ds 10% ls de gS rks lEiw.kZ edku fdjk;k
a

Hkkk dj&;ksX; gksxkA


Bh

iw . kZ r ;k dj&;ks X ; Hkks
va

(Fully Taxable Allowances)


sh

bl Js.kh esa of.kZr Hkks mi;qZDr of.kZr dj&eqDr Hkkksa dks NksMd
+ j vU; lHkh fu;fer Hkks
Vi

lHkh izdkj ds deZpkfj;ksa ds fy, dj&;ksX; gksrs gSa rFkk budh lEiw.kZ jkfk deZpkjh ds ldy
osru esa lfEefyr dh tkrh gSA dj&;ksX; Hkkksa ds dqN mnkgj.k bl izdkj gS& a
in

i eagxkbZ Hkkk ;k eagxkbZ osru


Ja

ii uxj {kfriwfrZ Hkkk


iii izfrfu;qfDr Hkkk
iv LFkk;h fpfdRlk Hkkk
v okMZu ds :i esa Hkkk
B.Com.-II/V/51
vi izkDs Vj ds :i esa Hkkk
vii ukSdj Hkkk
viii ifj;kstuk Hkkk
ix tyiku Hkkk

un
x vf/kle; Hkkk
xi xzkeh.k Hkkk

dn
xii varfje jkgr

La
xiii euksjta u Hkkk vkfnA
egRoiw.kZ fVIi.kh %

),
1- vUrfje jkgr Interim relief u;s osru eku ykxw gksus ls iwoZ iqjkus osrueku ds lkFk feyrh gSA

ity
tc u;s osrueku ykxw gks tkrs gSa rc vUrfje jkgr feyuk Hkh cUn gks tkrh gSA vUrfje jkgr

rs
dks lsokfuo`r ykHkksa ds fy, osru dk Hkkx rHkh ekuk tkrk gS tcfd izu esa blds ckjs esa LiV

ive
fn;k gqvk gks vU;Fkk vUrfje jkgr dks lsokfuo`r ij ns; ykHkksa dh x.kuk gsrq osru ugha ekuk
tkrk pkfg,A

Un
2- eagxkbZ Hkkk ;k eagxkbZ osru Dearness Allowance or Dearness Pay % ;g ewY;ksa esa
ed
gqbZ o`f} dh iwfrZ djus ds fy, fn;k tkrk gSA eagxkbZ osru lsokfuo`fr ij ns; ykHkksa dh x.kuk
gsrq osru ekuk tkrk gS tcfd eagxkbZ Hkkk ughaA izu esa ;fn Li"V fn;k gqvk gks fd eagxkbZ
m
Hkks dh iw.kZ jkfk ;k dqN Hkkx lsok krksZa ds vuqlkj ns; gS rks bl fLFkfr esa eagxkbZ Hkks dh
ee

lsok&krksZa ds vuqlkj ns; jkfk lsok fuo`fr ykHkksa dh x.kuk gsrq osru ekuk tkosxkA ljdkjh
deZpkfj;ksa dks ns; eagxkbZ Hkkk lsok&fuo`fr ykHkksa dh x.kuk gsrq osru ekuk tkrk gSA
(D

3- lsokfuo`fr ij ns; ykHkksa dk rkRi;Z minku Gratuity] isa ku] Hkfo; fuf/k rFkk lqij
e

,uq,ku dksk ls izkIr jkfk ls gSA mikftZr vodkk osru dks lsokfuo`fr ykHk ugha ekuk tkrk
ut

gS pkgs ,slk osru lsokfuo`fr ds le; izkIr gqvk gksA


it
st

dVkS f r;kW
In

(Deductions)
ti
ra

osru khkZd dh dj&;ksX; vk; Kkr djus ds fy, osru dh ldy vk; esa ls fuEukafdr
a

dVkSfr;ka ?kVk;h tkrh gS %


Bh

1 euksjta u Hkks ds lEcU/k esa dVkSrh [/kkjk 16ii]


2 jkstxkj@fu;kstu dj dh dVkSrh [/kkjk 16iii]
va

1 euksjatu Hkks ds lEcU/k esa dVkSrh


sh

(Deduction in respect of Entertainment Allowance)[/kkjk 16ii]


;g dVkSrh dsoy mUgha ljdkjh deZpkfj;ksa dks Lohdr dh tkrh gS ftUgsa xr okZ esa fu;ksDrk
Vi

ls euksjt
a u Hkkk izkIr gqvk gksA ;g Hkkk igys deZpkjh dh osru ls ldy dj&;ksX; vk; esa tksM+
in

fn;k tkrk gSA blds Ikpkr~ osru ls ldy dj&;ksX; vk; esa ls bldh dVkSrh] fuEu esa ls U;eure
Ja

jkfk dh nh tkrh gS&


v xr okZ esa euksjt
a u Hkks dh izkIr jkfk ; vFkok
c osru dk 1@5 Hkkx ; vFkok
l 5]000 #i;sA
B.Com.-II/V/52
Li"Vhdj.k&
i dj&fu/kkZj.k okZ 2003&04 ls xSj&ljdkjh deZpkfj;ksa dks euksjt a u Hkks ds lEcU/k esa
dVkSrh Lohd`r ugha dh tkrh gSA dsoy ljdkjh deZpkfj;ksa dks gh dVkSrh Lohd`r dh
tkrh gSA

un
ii ljdkjh deZpkfj;ksa dk rkRi;Z dsUnzh; ljdkj vFkok ljdkj ds deZpkjh ls gSA cSd a chek
dEiuh ;k fdlh fuxe ds deZpkfj;ksa dks ljdkjh deZpkjh ugha ekuk tkrk gSA

dn
iii bl mn~ns ; ds fy, osru esa dksbZ Hkh Hkkk] ykHk vFkok vuqykHk lfEefyr ugha fd;k tkrk

La
gSA dsoy ewy osru rFkk lsokkrksZa ds vuqlkj fch ds ,d fufpr izfrkr ij vk/kkfjr
dehku dks gh osru ekuk tkrk gSA

),
2- jkstxkj ij yxk;s x;s dj ;k fu;kstu dj Tax on Employment dh dVkSrh [/kkjk /kkjk 16ii]

ity
;fn deZpkjh us xr okZ esa dksbZ jkfk fu;kstu dj ;k jkstxkj dj ds :i esa jkT; ljdkj dks

rs
pqdkbZ gS] rks deZpkjh }kjk xr okZ esa blds lEcU/k esa jkT; ljdkj dks Hkqxrku dh xbZ lEiw.kZ jkfk

ive
dh dVkSrh osru ls ldy dj&;ksX; vk; esa ls Lohd`r dh tkrh gSA

Un
mnkgj.k lIIustration 4-3 %
fuEu lwpukvksa ds vk/kkj ij Jherh foeysk dh dj&fu/kkZj.k okZ 2010&11 ds fy, ^osru^
khkZd dh dj&;ksX; vk; Kkr dhft,&
ed
1 ewy osru 6]600 #- izfr ekgA
m
2 eagxkbZ Hkkk 1]500 #- izfr ekgA
ee

3 euksjta u Hkkk 335 #- izfr ekgA


4 dk;kZy; lEcU/kh dk;ksZa ds fy, okgu Hkkk 2]000 #- ;k=k Hkkk 16]000 #- rFkk nSfud Hkkk 8]000
(D

#- lEiw.kZ okZ esa izkIr gq,A


e

5 ioZrh; {ks= {kfriwjd Hkkk 800 #- izfr ekgA


ut

6 tutkfr {ks= Hkkk 600 #- izfr ekgA


it

7 djnkrk ds rhu cPpksa ds fy, gksLVy O;;ksa dh iwfrZ gsrq Hkkk 800 #- izfr ekg izfr cPpkA
st

8 edku fdjk;k Hkkk 1600 #- izfr ekgA


In

9 djnkrk dks 2009&10 fokh; okZ esa 1 tuojh] 2008 ls 300 #i;s izfr ekg dh nj ls vUrfje
jkgr dh jkfk izkIr gqbZ tks lsok krksZa ds vUrxZr gSA
ti
ra

10 ifjogu Hkkk 2]000 #- izfr ekgA ;g Hkkk ?kj ls dk;kZy; vkus&tkus esa djnkrk ds }kjk fd;s
tkus okys O;;ksa dh iwfrZ gsrq fn;k tkrk gS] D;ksfa d djnkrk dh nksuksa VkWxs iksfy;ksxzLr gksus ds dkj.k
a
Bh

iSny pyus esa vleFkZ gSA


djnkrk mkj izns k esa ,d dEiuh esa vf/kdkjh gS rFkk leqnz ry ls 1]100 ehVj dh WpkbZ okys
va

,d LFkku ij lsokjr gSA og fdjk;s ds edku esa jgrh gS ftldk fdjk;k 2]000 #- izfr ekg pqdkrh
gSA djnkrk dh vU; dksbZ vk; ugha gSA xr okZ esa deZpkjh us jkstxkj ij yxk;s x;s dj ds
sh

lEcU/k esa 2000 #- dk Hkqxrku fd;k gSA


Vi

Determine the taxable income of Mrs. Vimlesh under the head Salaries for the assessment
year 2010&11 on the basis of following information :
in

(1) Basic Pay Rs. 6]600 per month.


Ja

(2) Dearness Allowance Rs. 1]500 per month.


(3) Entertainment Allowance Rs. 335 per month
(4) She received Rs. 2]000 as Conveyance Allowance, Rs. 16]000 as Traveling Allowance and Rs.
8]000 as Daily Allowance during the year for the purpose of his office duties.
B.Com.-II/V/53
(5) Hill Area Compensatory Allowance Rs. 800 per month.
(6) Tribal Area Allowance Rs. 600 per month.
(7) Hostel Expenses Compensatory Allowance Rs. 800 per month per child for three children.
(8) House rent Allowance Rs. 1]600 per month.

un
(9) During the financial year 2009&10 the assessee received the amount of interim relief @ Rs. 300
per month since 1st January, 2008 which is under the terms of service.

dn
(10) Transport allowance Rs. 2]000 per month. This allowance is given for meeting the expenses

La
incurred by the assessee for coming from and going to the residence and office, because both
legs of the assessee are polio affected and she is incapable of walking on foot.

),
The assessee is an official in a company in Uttar Pradesh and is employed at a place at the

ity
height of 1]100 metres above the sea level. She lives in a rental house paying Rs. 2,000 per month as
rent. The assessee has on other income. During the previous year, the employee paid Rs. 2,000 as

rs
tax on employment.

ive
gy Solution %

Un
Computation of Taxable Income from Salaries of Mrs. Vimlesh
for the assessment year 2010&11-
ed Rs. Rs.
Basic Pay (6]600 x 12) 79,000
m
Dearness Allowance (1]500 x 12) 18,000
ee

Enterainment Allowance (335 x 12) 4,020


(D

Conveyance Allowance (Exempted) ----


Travelling Allowance (Exempted) ----
e

Daily Allowance (Exempted) ----


ut

Hill area compensatory allowance (800 x 12) 9,600 6,000


it

Less : Exempted (300 x 12)


st

3,600
Tribal area allowance (600 x 12)
In

7,200
Less : Exempted (200 x 12) 2,400 4,800
ti

Hostel Allowance allowance (800 x 3 x 12) 28,800


ra

Less : Exempted (300 x 2 x 12) 7,200 21,600


a
Bh

House Rent Allowance (1]600 x 12) 19,200


Less : Exempted [u/s 10(13A)] 15,720 3,480
va

Interim Relief (300 x 12) 3,600


Arrears of interim relief (300 x 15) 4,500
sh

(From Jan. 2008 to March, 2009)


Vi

Transport allowance (2]000 x 12) 24,000


Less : Exempted (1]600 x 12)
in

19,200 4,800
Ja

Gross Income from salaries 1,50,000


Less : Deduction For Employment Tax 2,000
Taxable Income from Salaries 1,48,000

B.Com.-II/V/54
fVIi.kh %
1 edku fdjk;s Hkks dh dj eqDr jkfk] fuEu esa ls U;wure jkfk gksxh&
i edku fdjk;s Hkks dh izkIr jkfk = 19]200 #- ;k
(ii) osru dk 40% = 33]120 #- ;k

un
iii pqdk;s x;s fdjk;s dk osru ds 10% ij vkf/kD; = (24,000-8280)= 15]720 #-A bl
vkk; ds fy, osru esa ewy osru 79]200 rFkk vUrfje jkgr lsok krksZa ds v/khu gksus ds dkj.k

dn
3]600 :- dk ;ksx vFkkZr~ 82]800 fy;k tk;sxk tks xr okZ esa ns; gqvk gSA

La
2 vUrfje jkgr dh cdk;k jkfk djnkrk dks fokh; okZ 2009&10 esa izkIr gqbZ gSA ;g Hkh ldy osru
esa lfEefyr dh tk;sxh D;ksfa d igys bl ij vk;dj ugha yxk gSA

),
ity
3 okgu Hkkk] nSfud Hkkk rFkk ;k=k Hkkk iw.kZr % dj&eqDr Hkks gSAa izu esa bu O;;ksa dh okLrfod

rs
jkfk ugha nh xbZ gSA vr% ;g ekuk x;k gS fd bu Hkkksa dh lEiw.kZ jkfk dk iz;ksx lEcfU/kr dk;ksZa
ds fy, dj fy;k x;k gSA

ive
4 djnkrk ds kkjhfjd :i ls viax gksus ds dkj.k bls fu;ksDrk ls izkIr ifjogu Hkks dh jkfk 1]600 #-

Un
izfr ekg rd dj&eqDr gksxhA lkekU; fLFkfr esa ;g Hkkk 800 :- izfr ekg rd gh dj&eqDr gksrk gSA
5 xSj&ljdkjh deZpkjh gksus ds dkj.k euksjt
a u Hkks dh NwV ugha nh xbZ gSA
ed
m
vuqykHk /kkjk [172
172
172]
ee

(Perquisites)
^vuqykHk^ kCn ds vUrxZr ,d deZpkjh dks vius fu;ksDrk ls izkIr lqfo/kk] oLrq ;k lsok ds :i
(D

esa izkIr ykHkksa dks lfEefyr fd;k tkrk gSA vk;dj ds fy, dsoy ogh ykHk ,oa lqfo/kk vuqykHk ekus
tkrs gSa tks deZpkjh dks fu;ksDrk }kjk oLrq ;k lqfo/kk ds :i esa iznku fd;s tkrs gSa rFkk ftudk eqnzk
e
ut

esa ewY;kadu fd;k tk ldrk gSA


it

vuqykHkksa ds izdkj %
st

vk;&dj ds n`fVdks.k ls leLr vuqykHkksa dks fuEukafdr rhu oxksZa esa foHkkftr fd;k tk ldrk gS&
In

A lHkh izdkj ds deZpkfj;ks ds fy, dj&;ksX; vuqykHk


B dsoy fofkV deZpkfj;ksa ds fy, dj&;ksX; vuqykHk
ti
ra

C lHkh deZpkfj;ksa ds fy, dj&eqDr vuqykHkA


a

lHkh izdkj ds deZpkfj;ksa ds fy, dj&;ksX; vuqykHk


Bh

fuEukafdr vuqykHk lHkh izdkj ds deZpkfj;ksa ds fy, dj&;ksX; gksrs gSa


1 fdjk;s ls eqDr edku dh lqfo/kk [/kkjk 172i]
va

2 fj;k;rh fdjk;s ij edku dh lqfo/kk [/kkjk 172ii]


3 fu;ksDrk }kjk deZpkjh ds nkf;Roksa dk Hkqxrku [/kkjk 172iv]
sh

4 deZpkjh ds thou chek ;k okfkZdh ds fy, fu;ksDrk }kjk fd;k x;k Hkqxrku
Vi

[/kkjk 172v]
5 deZpkjh ;k iwoZ deZpkjh dks vkoafVr ;k vUrfjr dksbZ fofufnZV izfrHkwfr@LohV bfDoVh
in

ks;j dk ewY; [/kkjk 172vi]


Ja

6 vf/kokfkZdh fuf/k esa fu;ksDrk dk izfrokZ ,d yk[k #i;s ls vf/kd vaknku


[/kkjk172vii]

B.Com.-II/V/55
7 dksbZ vU; ykHk ;k lqfo/kk ftls fu/kkZfjr fd;k x;k gks [/kkjk 172viii]- vk;dj fu;e
37 ds vUrxZr bl Js.kh esa fuEukafdr lqfo/kk,W fu/kkZfjr dh xbZ gS& a
i C;kt&eqDr ;k fj;kjrh C;kt nj ij _.k dh lqfo/kk ;
(ii) ;k=k] i;ZVu ,oa vkokl LFkku vodkk x`g dh lqfo/kk ;

un
(iii) fu%kqYd Hkkstu dh lqfo/kk ;
(iv) migkj rFkk migkj ds fy, okmpj ;k Vksdu dh lqfo/kk ;

dn
(v) sfMV dkMZ ij izHkkfjr O;; dh lqfo/kk ;

La
(vi) Dyc lac/a kh O;;ksa dh izfriwfrZ dh lqfo/kk ;
(vii) py lEifr ds mi;ksx lEcU/kh lqqfo/kk ;

),
(viii) py lEifr dks de ewY; ij gLrkUrj.k dh lqfo/kk ;

ity
(ix) dksbZ vU; ykHk] lqfo/kk] lsok] vf/kdkj ;k foks"kkf/kdkjh dk ewY;A

rs
ive
dsoy fofkV deZpkfj;ksa ds fy, dj&;ksX; vuqykHk [/kkjk
/kkjk 172
172iii]

Un
bl Js.kh esa os vU; vuqykHk vkrs gSa tks dsoy fofkV deZpkfj;ksa ds fy, gh dj&;ksX; gksrs
gSAa tks deZpkjh fofk"V Js.kh esa ugha vkrs gS]a muds fy, ,sls vuqykHk dj&eqDr gksrs gSA
ed
fofkV deZpkjh ls vkk; ,sls deZpkjh ls gS %
m
i tks fdlh dEiuh dk deZpkjh gks ,oa mlh dEiuh esa lapkyd vakdkyhu ;k iw.kZdkyhu
ee

Hkh gks ; ;k
ii tks fdlh dEiuh dk deZpkjh gks ,oa mldk ml dEiuh esa lkjoku fgr Hkh gks vFkkZr~ og
(D

ml dEiuh ds 20 izfrkr vFkok vf/kd erkf/kdkj okys bfDoVh vakksa dk Lokeh Hkh gks;
;k
e

iii ftldh xr okZ dh ^osru^ khkZd dh ekSfnzd dj&;ksX; vk; ,sls ykHk ;k lqfo/kkvksa dks
ut

NksMd + j ftudk Hkqxrku eqnzk esa ugha fd;k x;k gS 50]000 :- ls vf/kd gksA bl gsrq eqnzk
it
st

esa izkIr osru khkZd dh ldy vk; esa lfEefyr jkfk;ksa esa ls euksjta u Hkks dh dVkSrh
In

,oa deZpkjh }kjk Hkqxrku fd;s x;s isks lEcU/kh dj dh dVkSrh dks ?kVk;k tk;sxkA ksk
jkfk ;fn 50]000 #- ls vf/kd gS rks og fofkV deZpkjh gksxk vU;Fkk ughaA ;fn og
ti

deZpkjh ,d ls vf/kd fu;ksDrkvksa ds ;gkW lsokjr gS rks lHkh fu;ksDrkvksa ls izkI; ekSfnzd
ra

Hkqxrkuksa ds ;ksx dks bl mn~ns ; ds fy, osru ekuk tk;sxkA


a
Bh

fuEufyf[kr vuqqykHk dsoy fofkV deZpkfj;ksa ds fy, gh dj&;ksX; gksrs gS]a vU; xSj&fofkV
va

deZpkfj;ksa ds fy, dj&eqDr gksrs gSa %


1 eksVj dkj dh lqfo/kk ;
sh

2 xSl] fctyh ,oa ikuh dh lqfo/kk ;


Vi

3 fk{kk dh lqfo/kk ;
4 ?kjsyw ukSdjksa dh lqqfo/kk ;
in

5 fu%kqYd ifjogu dh lqfo/kkA


Ja

B.Com.-II/V/56
dsoy fofkV deZpkfj;ksa ds fy, dj&;ksX; vuqykHkksa ds ewY;kadu lEcU/kh fu;e
1 eksVj dkj dh lqfo/kk Perquisite in respect of Motor Car
vk;dj fu;e 32A ds vuqlkj eksVj dkj dh lqfo/kk dk ewY;kadu fuEu rkfydk esa of.kZr
izko/kkuksa ds vuqlkj fd;k tkrk gS %

un
rkfydk 4-1
izfr dyS.Mj ekg eksVj dkj dh lqfo/kk dk ewY;

dn
(Value of Motor Car facility per calendar month)

La
dz - l- fofHkUu ifjfLFkfr;kW vuqykHk dk dj&;ksX; ewY;

),
ity
1 tc fu;ksDrk dkj dk Lokeh gks vFkok mlus
dkj fdjk;s ij ysdj deZpkjh dks mi;ksx

rs
djus ds fy, nh gks %

ive
v ;fn dkj dk mi;ksx iw.kZr% dk;kZy; ds ;fn fu/kkZfjr krksaZ dh iwfrZ dj nh
dke ls fd;k x;k gks % tkos rks dqN Hkh jkfk dj&;ksX; ugha gksxhA

Un
c ;fn dkj dk mi;ksx deZpkjh ;k mlds dkj dks pykus rFkk mlds j[k j[kko
ed
ifjokj ds lnL; }kjk iw.kZr% futh dk;Z ds lac/a kh O;;ksa ds fy, fu;ksDrk }kjk ogu
m
fy, fd;k x;k gks rFkk futh mi;ksx ds leLr dh xbZ jkfk ftlesa dkj pkyd
ee

O;; fu;ksDrk ogu djrk gks ;fn dksbZ gks dks Hkqxrku fd;k tkuS
okyk ikfjJfed rFkk eksVj dkj dk l
(D

fu;ksDrk ds fy, dkj dh ykxr dk


10% izfro"kZ Hkh lfEefyr fd;k tkosxkA
e

l ;fn dkj dk mi;ksx vakr% dk;kZy;


ut

mi;ksx gsrq rFkk vakr% futh dk;ksZa gsrq fd;k


it
st

x;k gks %
In

i futh mi;ksx ds leLr O;; fu;ksDrk ogu ;fn dkj ds baftu dh D;qfcd {kerk 1-60
djrk gks % yhVj ls vf/kd u gks rks 1]800 :i;S
ti

izfrekg rFkk 1-60 yhVj ls vf/kd gks rks


ra

2400 :i;s izfrekg ;fn pkyd Hkh futh


a

mi;ksx gsrq miyC/k gks rks pkyd ds


Bh

ikfjJfed ds fy, 900 :Ik;s izfrekg


vfrfjDr tksMas+
va

ii futh mi;ksx ds O;; deZpkjh Lo;a ogu ;fn dkj ds baftu dh D;qfcd {kerk 1-
sh

djrk gks % 60 yhVj ls vf/kd u gks rks 600 :i;s


izfrekg rFkk 1-60 yhVj ls vf/kd gks rks
Vi

900 #i;s izfrekg ;fn pkyd dk osru


in

fu;ksDrk nsrk gks rks 900 #i;s izfrekg


Ja

vfrfjDr tksMas+

2- tc dkj deZpkjh dh Lo;a dh gks ijUrq mlds


pykus ds ,oa ns[kHkky ds O;; fu;ksDrk ogu
B.Com.-II/V/57
djrk gks %
i ;fn fu;ksDrk dk;kZy; mi;ksx ds O;;ksa dh ;fn fu/kkZfjr krksZa dh iwfrZ dj nh tkos
gks izfriwfrZ djs] futh mi;ksx ds O;;ksa dh ughaA rks dqN Hkh jkfk dj&;ksX; ugha gksxhA

un
ii ;fn dk;kZy; mi;ksx rFkk futh mi;ksx ds fu;ksDrk }kjk ogu fd;s x;s okLrfod

dn
leLr O;;ksa dh izfriwfrZ fu;ksDrk djsA O;;ksa esa ls mi;qZDr 1 l i esa of.kZr
jkfk ?kVk nh tkrh gSA ksk jkfk /kkjk

La
172iv ds vUrxZr lHkh deZpkfj;ksa ds
fy, dj&;ksX; gksxhA

),
ity
iii ;fn dkj dk mi;ksx iw.kZr% futh dk;Z fu;ksDrk }kjk okLro esa fd;k x;k O;;

rs
ds fy, fd;k x;k gksA/kkjk 172iv ds

ive
vUrxZr lHkh deZpkfj;k ds fy,
dj&;ksX; gksxkA

Un
3- tc deZpkjh ds ikl eksVj dkj ds vykok dksbZ ed
okgu Lo;a dk gks ijUrq ml okgu ds pykus ds
O;;ksa dks fu;ksDrk ogu djrk gks%
m

i ;fn okgu dk mi;ksx iw.kZr% dk;kZy; mi;ksx ;fn fu/kkZfjr krksZa dh iwfrZ dj nh tkos
ee

ds fy, fd;k tkrk gksA rks dqN Hkh jkfk dj&;ksX; ugha gksxhA
(D

ii ;fn okgu dk mi;ksx vakr% dk;kZy; ds fu/kkZfjr krksZa dh iwfrZ gksus ij fu;ksDrk
e

dk;ksZa gsrq rFkk vakr% futh dk;ksZa gsrq gksrk gksA }kjk okLro esa O;; dh xbZ jkfk esa ls
ut

900 #i;s izfr ekg ?kVk fn;k tkrk gS


it

ksk jkfk /kkjk 172iv ds vUrxZr


st

lHkh deZpkfj;ksa ds fy, dj&;ksX; gksrh gSA


In
ti

s
ra

Li"Vhdj.k %
a

1 dkj dh lqfo/kk dk ewY;kadu izfr lEiw.kZ dyS.Mj ekg ds fy, fd;k tkrk gSA ;fn dkj
Bh

dh lqfo/kk dk mi;ksx lEiw.kZ dyS.Mj ekg Complete calender month ds fy, ugha fd;k
x;k gks rks ml dyS.Mj ekg ds dqN fnuksa ds fy, dkj dk mi;ksx djus ij ml dyS.Mj ekg
va

ds dqN fnuksa ds fy, dkj dh lqfo/kk dk ewY;kadu ugha fd;k tkosxkA dyS.Mj ekg dk rkRi;Z
sh

vaxzt
s h dyS.Mj ekg English calender month ls gSA tSl& s fdlh deZpkjh us 5 ekg 25 fnu
ds fy, dkj dh lqfo/kk dk mi;ksx fd;kA deZpkjh ds fy, dkj dh lqfo/kk dk ewY;kadu dsoy
Vi

5 ekg ds fy, fd;k tkosxkA


in
Ja

2 os krsZa ftudks eksVj dkj dk mi;ksx dk;kZy; ds mi;ksx gsrq ekuus ds fy, lUrqV djuk
vko;d gS %

B.Com.-II/V/58
i fu;ksDrk dk;kZy; ds mn~ns ; gsrq dh xbZ lEiw.kZ ;k=k dk fooj.k j[krk gks ftlesa
;k=k dh frfFk] xrO; LFkku] nwjh rFkk ogu fd;k x;k O;; lfEefyr gks] rFkk
ii deZpkjh rFkk mldk vf/kdkjh ;g izek.k&i= izLrqr djs fd O;; iw.kZr% dk;kZy;
ds mi;ksx gsrq fd;k x;k gSA

un
3 tc deZpkjh ;k mlds ifjokj ds fdlh Hkh lnL; dks ,d ls vf/kd eksVj dkj futh
mi;ksx gsrq miyC/k gks rks mlesa ls ,d eksVj dkj dh lqfo/kk dk ewY; mi;qZDr fu;e 1 li

dn
ds vuqlkj fd;k tkosxk rFkk vU; eksVj dkjksa dh lqfo/kk dk ewY;kadu mi;qZDr fu;e 1c ds

La
vuqlkj fd;k tkosxkA
4 fj;k;rh nj ij iznku dh xbZ eksVj dkj dh lqfo/kk % ;fn eksVj dkj dh lqfo/kk

),
ds fy, deZpkjh ls dqN jkfk olwy dh tkrh gS rks igys fu%kqYd eksVj dkj dh lqfo/kk dk

ity
ewY;kadu mi;qZDr rkfydk ds vk/kkj ij fd;k tkosxk] rRipkr bl jkfk esa ls deZpkjh ls

rs
olwy dh xbZ jkfk ?kVk nh tkosxhA ksk jkfk fj;kjrh nj ij eksVj dkj dh lqfo/kk dk ewY;

ive
gksxhA

Un
viokn %
tc fu;ksDrk }kjk deZpkjh dks vkr% dk;kZy; mi;ksx gsrq ,oa vakr% futh mi;ksx gsrq dkj
ed
dh lqfo/kk miyC/k djok;h tkos rks ,slh lqfo/kk dk ewY;kadu mi;qZDr rkfydk ds fu;eA l ds
vuqlkj fd;k tkosxk] ijUrq deZpkjh ls olwy dh xbZ jkfk lqfo/kk ds fu/kkZfjr ewY; esa ls ?kVkbZ ugha
m
tkosxh] vFkkZr~ fj;kjrh lqfo/kk dk ewY; vyx ls fu/kkZfjr ugha fd;k tk;sxkA
ee

5 eksVj dkj dh lqfo/kk ;fn ?kj ls dk;kZy; rFkk dk;kZy; ls ?kj vkus tkus ds fy, gh gks]
vU; dk;ksZa ds fy, ugha] rks bl lqfo/kk dk ewY; kwU; ekuk tkosxkA
(D

6 mPp U;k;ky; rFkk mPPkre U;k;ky; ds U;k;k/khkksa dks iznk okgu dh lqfo/kk dj&;ksX;
e

ugha gksrh gSA


ut

7 ;fn izu esa pkyd Driver dh lqfo/kk dk LiV mYys[k ugha gS rks ;g ekuuk mfpr gksxk
it

fd pkyd dh lqfo/kk futh mi;ksx gsrq ugha nh xbZ gSA


st

8 fu;ksDrk }kjk iznk dkj dh lqfo/kk] tks vakr% futh mi;ksx ds fy, gS rFkk vakr% dk;kZy;
In

mi;ksx ds fy, gS] dh lqfo/kk ds ewY;kadu dk laf{kIr fooj.k fo|kfFkZ;ksa dh lqfo/kk ds fy, fuEu
izdkj izLrqr fd;k x;k gS %
ti
a ra

fooj.k baftu dh D;qfcd {kerk


Bh

1-60 yhVj ls 1-60 yhVj ls


vf/kd u gks vf/kd gks
va

#i;s #i;s
i dkj ds l ds fy, 1lii izfr ekg
sh

600 900
ii isVky
s rFkk pykus ds O;; fu;ksDrk }kjk ogu
Vi

djus ij izfr ekg 1200 1500


in

;ksx [1li] 1800 2400


Ja

(iii) pkyd dh lqfo/kk gkus ij 900 900

Pkkyd lfgr lqfo/kk dk ewY; [1li] 2700 3300

B.Com.-II/V/59
9 1-60 yhVj dk rkRi;Z 1600 ls gksrk gSA vr% bfUtu dh D;qfcd {kerk 1600 dk rkRi;Z 1-60 yhVj
ls gksrk gSA

mnkgj.k Illustration 4-4 %

un
dn
Jh vfer us viuh eksVj lkbfdy xr okZ 2009&10 esa futh dk;Z rFkk dk;kZy; ds dk;Z gsrq dke
esa yhA muds fu;ksDrk us eksVj lkbfdy ds lEiw.kZ O;; 12]000 #i;s dk Hkqxrku fd;kA dj&fu/kkZj.k o"kZ

La
2010&11 ds fy, Jh vfer ds fy, okgu dh dj&;ksX; lqfo/kk dk ewY;kdu dhft,] ;fn %
v xr o"kZ esa Jh vfer dks 42]000 #i;s osru ls vk; gqbZ gksA

),
c xr o"kZ esa Jh vfer dks 1]20]000 #i;s osru ls vk; gqbZ gksA

ity
rs
Shri Amit uses his personal motor cycle for personal and official purposes. His employer paid Rs.

ive
12,000 for entire expensiture of Motor cycle. Compute the taxable value of conveyance facility
provided to Shri Amit for the assessment year 2010-11, if

Un
(a) Shri Amit has Rs. 42,000 as income from salary during the previous year.
(b) Shri Amit has Rs. 1,20,000 as income from salary during the previous year.
ed
gy Solution %
m
ee

v ;fn Jh vfer dks xr okZ esa osru 42]000 #i;s feyk gks rks /kkjk 172iii esa of.kZr dksbZ
Hkh vuqykHk mlds fy, dj&;ksX; ugha gksxk D;ksfa d og fofkV deZpkjh ugha gSA vr% bl fLFkfr esa
(D

okgu dh lqfo/kk dk dj&;ksX; ewY; kwU; gksxkA


c ;fn Jh vfer dk osru 1]20]000 #i;s gks rks mlds fy, okgu dh lqfo/kk dk ewY; [12,000&900x12]
e

vFkkZr~ 1200 #i;s gksxk vkSj ;g lqfo/kk /kkjk 172iv ds vUrxZr dj&;ksX; gksxhA
it ut
st

mnkgj.k Illustration 4-5 %


In

dqekjh euh"kk dks xr okZ 2009&10 esa 10]000 :i;s ekfld osru feykA og viuh 1-60 yhVj
D;qfcd {kerk okyh eksVj dkj dks vakr% futh mi;ksx gsrq rFkk vakr% dk;kZy; mi;ksx gsrq dke esa
ti

ysrh gSA fu;ksDrk us dkj ds lEiw.kZ O;; pkyd dk osru 6]500 #i;s lfgr 34]500 #i;s ogu fd;sA
ra

dj&fu/kkZj.k okZ 2010&11 ds fy, dkj dh lqfo/kk dk ewY; Kkr dhft,A


a
Bh

Miss Manisha got Rs. 10,000 per month as basic pay during the previous year 2009-10 She
uses her own car (CC of engine 1.60 lt.) partly for personal purposes and partly for official purposes.
va

The employer borne entire expenditure of the car Rs. 34,500 (including drivers salary Rs. 6,500)
sh

Compute the value of car facility for the assessment year 2010-11
Vi

gy (Solution) %
fu;ksDrk }kjk ogu dh xbZ jkfk = 34]500 :i;s
in

dkj dh lqfo/kk dk dj&;ksX; ewY; [lkj.kh esa fu;e 2ii ds vuqlkj]


Ja

= [34]500-(2700x12)] :i;s
= [34]500-32]400] :i;s
= 2]100 :i;sA

B.Com.-II/V/60
mnkgj.k Illustration 4-6 %
fuEu nkkvksa esa fu;ksDrk }kjk iznk eksVj dkj dh lqfo/kk dk ewY;kadu dj&fu/kkZj.k o"kZ
2010&11 ds fy, dhft,&
i deZpkjh dk osru 12]000 #- izfrekg] fu;ksDrk dh 1-60 yhVj D;wfcd {kerk okys baftu dh

un
dkj dk 70% futh ,oa 30% ukSdjh gsrq mi;ksxA leLr O;; fu;ksDrk ogu djrk gSA dkj djnkrk

dn
Lo;a pykrk gS rFkk dkj ds mi;ksx ds lEcU/k esa 200 #- izfr ekg pqdkrk gSA
ii osru 17]500 #- izfr ekg] eagxkbZ Hkkk 250 #- izfr ekg] fu;ksDrk dh 1-80 yhVj D;wfcd

La
{kerk okys baftu dh dkj dk futh ,oa ukSdjh gsrq mi;ksxA futh mi;ksx lEcU/kh [kpsZa djnkrk }kjk

),
ogu fd;s tkrs gSAa djnkrk Lo;a dkj pykrk gSA

ity
iii osru 4]000 #- izfr ekgA fu;ksDrk dh 1-80 yhVj D;wfcd {kerk okys baftu dh dkj dk

rs
futh ,oa ukSdjh gsrq mi;ksxA pkyd ds 500 #- izfr ekg osru lfgr leLr O;; fu;ksDrk ogu djrk
gSA dkj ds O;fDrxr mi;ksx ds leLr O;;] l ,oa ejEer lfgr 4]000 #- gSAa

ive
iv osru 10]000 #- izfr ekg] fu;ksDrk dh ,d 1-60 yhVj D;wfcd {kerk okys baftu dh dkj

Un
dk ukSdjh ,oa futh dk;ksZa esa mi;ksxA dk;kZy; lEcU/kh leLr O;; fu;ksDrk ogu djrk gSA pkyd
dk osru 700 #- izfr ekg Hkh fu;ksDrk }kjk fn;k tkrk gSA ed
v fu;ksDrk dh 1-90 yhVj D;wfcd {kerk dh dkj dk iw.kZr% futh mi;ksxA fu;ksDrk }kjk dkj
ds ogu fd;s x;s O;; 40]000 #- dkj dh ykxr 5]00]000 #- rFkk dkj dk vifyf[kr ewY; 3]50]000
m

#-A
ee

Calculate the value of the amenity of motor car provided by employer in each of the following
(D

cases for the assessment year 2010-11


e
ut

(i) Salary Rs. 12,000 p.m., free use of the employers car (c.c. of engine 1.60 lt.) 70%
for personal and 30% for official purposes, all the expenses are borne by the employer.
it
st

The car is driven by the assesses himself and he pays Rs. 200 p.m. for using the car.
In

(ii) Salary Rs. 17,500 p.m. dearness allowance Rs. 250 p.m. use of employers car
(c.c. of engine 1.80 lt.) for personal and official purposes. Expenses relating to personal
ti

use are borne by the assesses. The car is driven by the assesses himself.
ra

(iii) Salary Rs. 4,000 p.m., use of the employers car (c.c. of engine 1.80 lt.) for personal
a

and official purposes, all the expenses including salary of Rs. 500 p.m. paid to driver
Bh

are borne by the employer. Total expenses relating to personal use of the car are Rs.
4,000 including depreciation and repairs.
va

(iv) Salary Rs. 10,000 p.m. use of employers car (c.c. of engine 1.60 lt.) for official and
private use. Expenses for official use only are borne by the employer. Salary Rs. 700
sh

p.m. of the driver is also paid by the employer.


Vi

(v) Completely personal use of car of 1.90 liter cubic capacity of the employer. Expenses
for car are borne by the employer Rs. 40,000; Cost of the car Rs. 5,00,000; and
in

written down value of car Rs. 3,50,000.


Ja

B.Com.-II/V/61
gy Solution %
eksVj dkj dh lqfo/kk dk ewY;kadu dj&fu/kkZj.k okZ 2010&11 ds fy,

fooj.k fLFkfr fLFkfr fLFkfr

un
i ii iv

dn
1 deZpkjh dh Js.kh fof'k"V fof'k"V fof'k"V

La
2 dkj ds baftu dh D;qfcd {kerk 1-60 yh- 1-80 yh- 1-60 yh-
#i;s #i;s #i;s

),
3 fu;ksDrk }kjk iznk dkj ds l ds lEcU/k esa 600 900 600

ity
4 fu;ksDrk }kjk ogu fd;s x;s dkj ds futh mi;ksx 1200 & &

rs
ds O;;ksa ds lEcU/k esa

ive
5 fu;ksDrk }kjk iznk pkyd dh lqfo/kk ds lecU/k esa & & 900

Un
6 dkj dh lqfo/kk izfr ekg mi;qZDr 3] 4 1800 900 1500
rFkk 5 dk ;ksx ed
7 fu;ksDrk }kjk dkj dh lqfo/kk ds lEcU/k esa & & &
deZpkjh ls olwy dh xbZ jkfk izfr ekg
m

8 fj;kjrh nj ij dkj dh lqfo/kk dj ewY; 1800 900 1500


ee

izfr ekg [6&7]


(D

9 xr o"kZ esa dkj dh lqfo/kk dk dj&;ksX; ewY; 21]600 10]800 18]000


e
it ut

fVIi.kh %
st

1- fLFkfr iii esa djnkrk dks eqnzk esa feyk osru 48]000 #i;s gS vr% djnkrk fofk"V Js.kh
In

dk deZpkjh ugha gS ,oa dkj dh lqfo/kk mlds fy, dj&;ksX; ugha gksxhA
ti

2- fLFkfr i esa djnkrk dks fj;k;rh ewY; ij dkj dh lqfo/kk nh xbZ gS] ijUrq djnkrk ls
ra

olwy dh xbZ jkfk dks lqfo/kk ds ewY; esa ls ugha ?kVk;k tkosxk D;ksfa d fu;ksDrk dh dkj
a

dk futh ,oa dk;kZy; dk;Z gsrq mi;ksx gksus ij deZpkjh ls olwy dh xbZ jkfk dks dkj
Bh

dh lqfo/kk ds ewY;kadu gsrq ?kVk;k ugha tkosxkA


3- fLFkfr v esa dkj dh lqfo/kk dk ewY; = 40,000 + (5,00,000 X 10%) = 90,000 #i;sA
va
sh

2 xSl] fctyh ,oa ikuh dh lqfo/kk Facility of gas, electricity and water
deZpkjh dks fu;ksDrk ls izkIr xSl] fctyh ,oa ikuh dh lqfo/kk dk ewY;kadu vk;dj fu;e
Vi

34 ds vuqlkj fuEu izdkj fd;k tkrk gS &


in

v deZpkjh dks xSl] fctyh ,oa ikuh dh lqfo/kk fu;ksDrk ls eqr esa izkIr gksrh gS rks ,slh lqfo/kk
dk ewY; og jkfk gksxh tks fu;ksDrk us bl lEcU/k esa lqfo/kk iznku djus okyh laLFkk dks Hkqxrku dh gSA ;fn
Ja

xSl] fctyh o ikuh dk fcy deZpkjh ds uke ls tkjh gksrk gS rks fu;ksDrk }kjk ,sls fcyksa dk fd;k x;k Hkqxrku
/kkjk 172iv ds vUrxZr lHkh deZpkfj;ksa ds fy, dj&;ksX; gksxkA ijUrq vU; nkkvksa esa fu;ksDrk }kjk fd;k
x;k Hkqxrku /kkjk 172iii ds vUrxZr dsoy fofkV deZpkfj;ksa ds fy, gh dj&;ksX; gksxkA

B.Com.-II/V/62
c ;fn fu;ksDrk us ;s lqfo/kk,W ckgj ls ugha [kjhndj vius Lo;a ds lk/kuksa ls mRiUu djds
deZpkjh dks iznku dh gS]a rks bu lqfo/kkvksa dk ewY; dsoy fofkV deZpkjh ds fy, gh dj&;ksX; gksxkA
,slh lqfo/kk dk dj&;ksX; ewY; fu;ksDrk }kjk ogu dh xbZ izfr bdkbZ mRiknu ykxr ds vk/kkj ij
r; fd;k tk;sxkA

un
dn
l ;fn deZpkjh ls bu lqfo/kkvksa ds fy, dksbZ jkfk olwy dh tkrh gS rks olwy dh xbZ jkfk
dks mi;qZDr v vFkok c tSlh Hkh fLFkfr gks esa ls ?kVkdj dj&;ksX; vuqykHk dh jkfk Kkr dh

La
tk,xhA

),
3 fk{kk dh lqfo/kk Education Facility %

ity
i fk{kk Hkkk % deZpkjh ds ifjokj ds lnL;ksa ds fy, fn;k x;k fk{kk Hkkk vf/kdre 100

rs
:i;s izfrekg izfr cPpk vf/kdre nks cPpksa ds fy, lHkh deZpkfj;ksa ds fy, dj&eqDr gksrk gSA ksk

ive
jkfk lHkh deZpkfj;ksa ds fy, dj&;ksX; gksrh gS %
ii deZpkjh ds ifjokj ds lnL;ksa dh fk{k.k kqYd dk Hkqxrku ;k iquHkZj.k %

Un
;fn fu;ksDrk }kjk Hkqxrku fd;k x;k gks rks ,slk Hkqxrku ;k iquHkZj.k /kkjk 172iv ds vUrxZr lHkh
deZpkfj;ksa ds fy, dj&;ksX; gksrk gSA ed
iii fu;ksDrk }kjk lapkfyr fk{k.k laLFkk esa iznku fu%kqYd ;k fj;k;rh nj ij
m
fk{kk lqfo/kk % fu;ksDrk }kjk lapkfyr fk{k.k laLFkk esa vFkok deZpkjh dh ukSdjh ds dkj.k fdlh vU;
fk{k.k laLFkk esa vFkok deZpkjh dh ukSdjh ds dkj.k fdlh vU; fk{k.k laLFkk esa deZpkjh ds cPpksa rFkk
ee

ifjokj ds vU; lnL;ksa dks fu;ksDrk }kjk miyC/k djokbZ xbZ fk{kk lqfo/kk dk ewY;kadu fuEu izdkj
(D

fd;k tkrk gS %
fooj.k dj&;ks X ; jkfk #i;s
e

v tc fk{kk lqfo/kk deZpkjh ds cPpksa iq= ;k


ut

iqf=;ksa dks miyC/k djokbZ tkrh gS %


it

i ;fn fk{kk dh ykxr ;k ,sls vuqykHk dk 'kwU;


st

ewY; 1]000 :i;s izfr ekg izfr cPps ls vf/kd


In

u gks cPpksa dh la[;k ij dksbZ izfrcU/k ugha gS


ti

ii ;fn mi;qZDr vi esa of.kZr ykxr kwU;vkl&ikl dh fk{k.k laLFkk esa cPpksa dks
ra

1]000 :i;s izfr ekg izfr cPps ls vf/kd gks v/;;u djokus dh ykxr & 1]000 :i;s izfr
a

cPpksa dh la[;k ij dksbZ izfrcU/k ugha gS ekg izfr cPpk & deZpkjh ls bl lEcU/k esa
Bh

olwy dh xbZ jkfk


va

c tc fk{kk lqfo/kk deZpkjh ds cPpksa ds vkl&ikl dh fk{k.k laLFkk esa v/;;u djokus
sh

vfrfjDr mlds ifjokj ds vU; lnL;ksa dks dh ykxr & deZpkjh ls bl lEcU/k esa olwy
miyC/k djokbZ tkrh gSA dh xbZ jkfk
Vi
in
Ja

B.Com.-II/V/63
Li"Vhdj.k %
;fn fk{kk O;;ksa dk fcy deZpkjh ds uke ls tkjh gksrk gS rFkk ml fcy dk Hkqxrku fu;ksDrk }kjk
fd;k tkrk gS rks fcy dh jkfk dk ,slk Hkqxrku lHkh deZpkfj;ksa ds fy, /kkjk 172iv ds vUrxZr dj&;ksX;
gksxk vU;Fkk ,slh jkfk dsoy fofk"V deZpkfj;ksa ds fy, /kkjk 172iii ds vUrxZr dj&;ksX; gksxhA

un
iv Nk=o`fr % fu;ksDrk }kjk LosPNk ls deZpkjh ds ifjokj ds lnL;ksa dks iznku dh xbZ Nk=o`fr fdlh

dn
Hkh izdkj ds deZpkjh ds fy, dj&;ksX; ugha gksrh gSA

La
4 ?kjsyw ukSdjksa dh lqfo/kk Facility of Domestic Servants %
fdlh deZpkjh dks vius fu;ksDrk ls izkIr ?kjsyw ukSdj QjkZk] ekyh] pkSdhnkj ;k vU; lsod

),
dh lqfo/kk dk ewY; og jkfk gksxh tks fu;ksDrk us bu ukSdjksa dks ikfjJfed ds :i esa Hkqxrku dh gSA ;fn

ity
fu;ksDrk }kjk deZpkjh dks jgus ds ,sls edku dh eqr lqfo/kk nh xbZ gS ftldk Lokeh fu;ksDrk Lo;a gS rFkk

rs
mls ekyh dh lqfo/kk Hkh nh xbZ gS rks ekyh dh lqfo/kk dk vyx ls ewY;kadu ugha fd;k tk;sxkA

ive
Li"Vhdj.k &
i ;fn ?kjsyw ukSdjksa dh fu;qfDr deZpkjh us Lo;a us dh gS rFkk budks osru mldk fu;ksDrk

Un
pqdkrk gS rks ,sls ?kjsyw ukSdjksa dks pqdk;s x;s osru dh lEiw.kZ jkfk lHkh deZpkfj;ksa ds fy,
/kkjk 172iv ds vUrxZr dj&;ksX; gksxhA ed
ii ;fn ?kjsyw ukSdjksa dh fu;qfDr fu;ksDrk }kjk dh xbZ gS rFkk buds osru dk Hkqxrku Hkh
fu;ksDrk }kjk gh fd;k tkrk gS rks xr okZ esa fu;ksDrk }kjk Hkqxrku dh xbZ lEiw.kZ jkfk dsoy
m

fofk"V deZpkfj;ksa ds fy, gh /kkjk 172iii ds vUrxZr dj&;ksX; gksxhA


ee

5 fu%kqYd ifjogu dh lqfo/kk Facility of Free Transport %


(D

Lkokjh ;k eky dks ykus ys tkus ds dke esa yxs ifjogu mie ds deZpkjh rFkk mlds ifjokj
ds lnL;ksa dks fu%kqYd ;k fj;k;rh nj ij futh mi;ksx ds fy, iznk ifjogu dh lqfo/kk dk ewY;
e
ut

ml mie }kjk vke turk dks ,slh gh lqfo/kk miyC/k djokus ij izkIr gksus okyk ewY; gksrk gSA bl
ewY; esa ls deZpkjh ls bl lqfo/kk ds fy, olwy dh xbZ jkfk ;fn dksbZ gks ?kVk nh tkrh gS rFkk ks"k
it
st

cph jkfk dsoy fofk"V deZpkjh ds fy, /kkjk 172iii ds vUrxZr dj&;ksX; gksrh gSA
In

Li"Vhdj.k %
ti

1 ifjogu dh lqfo/kk ifjogu mie }kjk fu;ksDrk }kjk Lo;a ds okgu ls ;k fdjk;s ;k
ra

iV~Vs ij fy;s x;s okgu ls ;k fdlh vU; le>kSrs ds vUrxZr miyC/k djok;h tk ldrh gSA
a

2 ok;q;ku airline vFkok jsyos ds lHkh deZpkfj;ksa ds fy, ;g lqfo/kk dj&eqDr gksrh gSA
Bh

mnkgj.k Illustration 4-7 %


Jh jesk fnYyh esa ,d dEiuh esa izcU/kd gSAa fokh; o"kZ 2009&10 ds fy, mudh vk; dk
va

fooj.k fuEu izdkj gS&


sh

1- ewy osru 10]000 #- izfr ekgA


2- eagxkbZ Hkkk 3]000 #- izfr ekgA
Vi

3- edku fdjk;k Hkkk 2]000 #- izfr ekgA


in

4- fnYyh esa mudk Lo;a dk edku gS] ijUrq dEiuh us mudks fuEu lqfo/kk;sa iznku dh gS&a
Ja

i ,d ekyh] ,d pkSdhnkj ,oa ,d QjkZk ftudksa ek% 250 #- 150 #- ,oa 100 #- izfr ekg osru
dEiuh }kjk fn;k tkrk gSA

B.Com.-II/V/64
ii ,d jsftjsVj ftldh ykxr 8]000 #- rFkk vifyf[kr ewY; 4]000 #- gS rFkk ,d dwyj ftldh
ykxr 2]500 #- rFkk vifyf[kr ewY; 1]000 #- gS] ds eqr iz;ksx dh lqfo/kkA
iii 25]000 #- ds cktkj ewY; dk QuhZpj Jh jesk dks 1 tuojh 2010 dks 2]000 #- esa dEiuh }kjk
cspk x;kA ;g QuhZpj 30]000 #i;s esa 1 fnlEcj] 2007 dks [kjhnk x;k FkkA

un
5- muds fuEufyf[kr O;fDrxr nkf;Roksa dk Hkqxrku dEiuh }kjk fd;k x;k %
i muds iq= egsk dh foofo|ky; esa v/;;u djus dh Qhl 1]600 #-

dn
ii gksVy fcyksa dk Hkqxrku 3]000 #-A

La
iii Dyc dk okfkZd lnL;rk kqYd 1]500 #-A
6- mudh ,d iq=h dEiuh }kjk lapkfyr Ldwy esa v/;;u djrh gSA dEiuh }kjk fd;k tkus okyk O;;

),
izfr fo|kFkhZ 32]000 #- okf"kZd gSA blh izdkj dh vU; fk{k.k laLFkk esa i<+kus dk O;; 22]000 #-

ity
okfkZd vkrk gSA dEiuh }kjk Jh jesk ls bl lEcU/k esa 8]000 #- okf"kZd pktZ fd;s tkrs gSAa

rs
7- mUgsa izcU/kdh; izfk{k.k dk;Ze esa Hkkx ysus gsrq dksydkrk Hkstk x;kA blds fy, Qhl ds 10]000

ive
#- dEiuh }kjk pqdk;s x;sA os NqfV~V;ksa ij dqN fnuksa ds fy, Jhuxj x;s tgkW dEiuh }kjk pyk;s
tk jgs vodkk x`g esa BgjsA muds Bgjus ,oa Hkkstu vkfn ds lEcU/k esa 8]000 #- ds O;; dEiuh

Un
}kjk ogu fd;s x;sA
8- dEiuh us Jh jesk dh thou chek ikWfylh ij izhfe;e ds 2]200 #- tek djk;sA mUgsa 7]000 #- dh
ed
jkfk dh :bZ Hkh dEiuh ls eqr esa izkIr gqbZA
9- dEiuh us deZpkjh LVkWd fodYi ;kstuk ds vUrxZr mUgsa 25 vak 1]000 #- izfr vak dh nj ls
m
fuxZfer fd;s] tcfd ml fnu bu vakksa dk cktkj ewY; 1]200 #- izfr vak FkkA
ee

10- mUgksua s ekg ekpZ] vizy


S o ebZ 2010 dk osru 30]000 #- Qjojh 2010 esa gh vfxze :i esa izkIr dj fy;kA
11- dEiuh us ,d eksVj dkj 1600cc dh iznku dh gS ftldk os futh dk;ksZa esa Hkh mi;ksx djrs gSAa
(D

bl dkj ds MkbZoj lfgr lHkh O;; dEiuh }kjk ogu fd;s tkrs gaSA
e

dj&fu/kkZj.k okZ 2010&11 ds fy, Jh jesk dh osru khkZd dh dj&;ksX; vk; dh x.kuk
ut

;g ekurs gq, dhft, fd mUgksua s fu;kstu dj ds 2]000 #- pqdk;sA


it

Shri Ramesh is manager in a company at Delhi. The particulars of his income for the
st

financial year 2009-10 are as under-


In

1. Basic salary Rs. 10,000 p.m.


2. Dearness Allowamce Rs. 3,000 p.m.
ti
ra

3. House Rent Allowance Rs. 2,000 p.m.


4. He owns a house in Delhi but the following amenities are provided to him by the company-
a

(i) One gardener, one watchman and one sweeper who are paid Rs. 250
Bh

p.m., Rs.150 p.m.and Rs. 100 p.m. respectively.


(ii) Free use of a refrigerator costing Rs. 8,000 (W.D.V. Rs. 4.000) and a
va

cooler costing Rs. 2,500 and W.D.V.Rs. 1,000.


(iii) Furniture having a market value of Rs. 25,000 was sold for Rs. 2,000 to
sh

Shri Ramesh by the company on January 1,2010. The furniture was


Vi

purchased on December 1, 2007 for Rs. 30,000


5. His following personal liabilities were paid by the company :
in

(i) Fees of his son Mahesh for studying in university Rs. 1,600.
(ii) Payment of hotel bills Rs. 3,000.
Ja

(iii) Annual membership of club Rs. 1,500.


6. His daughter is studying in a school run by the company. The annual expenses incurred by
the company per student are Rs. 32,000. For educating in a similar type of educational

B.Com.-II/V/65
institution, the expenses come to Rs. 22,000 per annum. Shri Ramesh is charged by the
company @ Rs. 8,000 p.a. for this facility.
7. He was sent to attend a programme for managerial training at Kolkata. The fees of Rs.
10,000 was paid by the company. He proceded on leave for some days to Shrinagar where
he stayed in the Hoilday Home maintained by the company. The expenses of his boarding

un
and lodging amounting to Rs. 8,000 were borne by the company.

dn
8. The company paid Rs. 2,200 for life insurance premium for shri Ramesh. He has been
supplied cotton by the company costing Rs. 7,000 free of cost.

La
9. The company allotted him 25 shares @ Rs. 1,000 each under the Employees Stock
option plan whereas the market value per share was Rs. 1,200 on that day.

),
10. He received Rs. 30,000 as an advance salary for March, April and May 2010 in the

ity
month of February,2010
11. He has been provided the facility of a 1600cc motor car which is used for private purpose

rs
also. All the expenses including drivers salary are borne by the company.

ive
Compute taxable income under the head salaries of Shri Ramesh for the assessment
year 2010-11 assuming that he paid Rs. 2,000 as employment tax.

Un
gy (Solution) :
Computation of Taxable Income from Salaries of
ed
Shri Ramesh for the Assessment Year 2010-11
m

Rs.
ee

Basic Salary (10,000 X 12) .1,20,000


(D

Dearness Allowance (3,000 X 12) 36,000


House Rent Allowance (2,000 X 12) 24,000
Advance Salary (April and May 2010) 20,000
e
ut

Value of Perquisites :
(a) Daughters Education (22,000 12,000 8,000) 2,000
it

(b) Shares allotted at less price 25 X (1200-1000) 5,000


st

(c) Holiday Home [u/s 17(2)(viii)] 8,000


In

(d) Payment of amenities provided [u/s 17(2)(iii)] :


(i) Car (2700 X 12) 32,400
ti
ra

(ii) Gardener (250 X 12) 3,000


(iii) Watchman (150 X 12) 1,800
a

(iv) Sweeper (100 X 12) 1,200


Bh

(v) Refrigerator and cooler (8,000 + 2,500) X 10% 1,050


(vi) Furniture at less price (24000-2000) 22,000
va

(vii) Cotton supplied free of cost [7,000 5,000] 2,000


(e) Payment for Employees obligations :
sh

(i) Fees for his son [u/s 17(2)(iv)] 1,600


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(ii) Hotel bills [u/s 17(2)(iv)] 3,000


(iii) Annual Membership of club [u/s 17(2)(viii)] 1,500
in

(f) Life Insurance premium [u/s 17(2)(v)] 2,200


Gross Income from Salaries 2,86,750
Ja

Less : Deductions for Employment tax paid [u/s 16 (iii)] 2,000


Taxable Income from Salaries 2,84,750

B.Com.-II/V/66
fVIi.kh %
1 ekpZ] vizy s ,oa ebZ 2010 dk osru ekpZ 2010 esa vfxze izkIr fd;k x;k gS] vr% ;g pkyw
fokh; o"kZ 2009&10 dh vk; esa gh dj&;ksX; gksxkA ekpZ 2010 dk osru vfxze osru ugha ekuk tkrk
D;ksfa d ;g pkyw okZ esa gh ns; gks x;kA

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2 izcU/kdh; izfk{k.k izkx
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gS vr% blds }kjk edku fdjk;s dk Hkqxrku ugha fd;k tkrk gSA
4 iq=h dh fk{kk dEiuh }kjk lapkfyr Ldwy esa gks jgh gSA fu;ksDrk }kjk deZpkjh ds cPpksa

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dks Lo;a dh laLFkk esa v/;;u djus dh lqfo/kk 1]000 #i;s izfrekg izfr cPpk lHkh cPpksa ds fy,

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dj&eqDr gksrh gS vr% fk{kk dks lqfo/kk dk dj&;ksX; ewY; = [22,000 (1,000 X 12) 8,000] =

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2,000 #i;sA

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5 fu;ksDrk }kjk 7]000 #i;s dh :bZ eqr esa nh xbZ gSA ,d okZ esa 5]000 #i;s rd oLrq ds
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dj&;ksX; gksxhA
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?kVkvksa % 30 uoEcj] 2008 rd dk l 10% izFke okZ dk 3]000
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27]000
?kVkvksa % 30 uoEcj] 2009 rd dk l f}rh; okZ dk 3]000
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fnlEcj 1] 2009 dk vifyf[kr ewY; 24]000


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?kVkvksa % lEifr dk fo; ewY; 2]000


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py lEifr QuhZpj ds fj;k;rh ewY; ij fo;


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ls lEcfU/kr dj&;ksX; vuqykHk [/kkjk 172viii] 22]000


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7 dkj dh lqfo/kk dk ewY; %


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[dkj dk l 600 #i;s + pykus ds O;; 1200 #i;s p + kyd dk ikfjJfed 900 #i;s]
izfrekg vFkkZr~ 2700 #i;s X 12 = 32]400 #i;s okf"kZdA
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lHkh deZpkfj;ksa ds fy, dj&eqDr vuqykHk


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1 fuEu nkkvksa esa jgus ds edku dh lqfo/kk&


i [kku] leqnz rV ij rsy [kkstus ds LFkku] cka/k fuekZ.k LFky vkfn LFkkuksa ij dk;Zjr deZpkjh
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dks lqfo/kk] ;fn&


A edku nwj njkt {ks= esa fLFkr gks] vFkok
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B edku vLFkk;h izd`fr dk gks ,oa 800 oxZ QqV rd dk gks rFkk uxj&ikfydk dh
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lhek ls 8 fdyksehVj ls vf/kd nwj gksA


ii LFkkukUrj.k ij 90 fnu rd nks edku nsus ij ,d edku dh lqfo/kkA
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iii LFkkukUrj.k ij 15 fnu rd fdlh gksVy esa O;oLFkkA


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iv U;k;k/khkksa dks eqr vkokl dh lqfo/kkA


v laln ds vf/kdkfj;ksa dks eqr vkokl dh lqfo/kkA

B.Com.-II/V/67
2 fcuk C;kt vFkok fj;k;rh C;kt nj ij _.k dh lqfo/kk&
i ;fn ewy _.k vFkok _.kksa dh jkfk 20]000 #- ls vf/kd ugha gksA
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3 fu;ksDrk }kjk lapkfyr fk{k.k laLFkk esa deZpkjh ds cPpksa dks fu%kqYd fk{kk dh lqfo/kk 1000 #-

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izfrekg izfr cPps rdA
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5 ;k=k O;; esa lgk;rk] fu/kkZfjr lhekvksa esAa

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6 fonsk esa nh xbZ lqfo/kkA
7 xSj ekSfnzd vuqykHkksa ij fu;ksDrk }kjk fn;k x;k djA

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8 ?kj ls dk;kZy; tkus vkus ds fy;s okgu lqfo/kkA

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9 VsfyQksu rFkk eksckby Qksu dh lqfo/kkA

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10 fjs'kj dkslZ] izfk{k.k vkfn dh lqfo/kkA

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11 dk;kZy; ds dke ds fy;s if=dk,W ,oa tuZy dh lqfo/kkA
12 fpfdRlk lqfo/kk,W] fu/kkZfjr fu;eksa ds vuqlkjA

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13 deZpkfj;ksa dh lkewfgr chek ;kstuk esa fu;ksDrk dk vaknkuA
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15 dqN py lEifr;ksa dk nl o"kZ rd mi;ksx ds ckn gLrkUrj.kA
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tk;sxk %
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d ;k=k O;; esa lgk;rk [/kkjk 105 ,oa fu;e 2B]


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;k=k O;; esas lgk;rk [/kkjk 105 ,oa fu;e 2 B]


(Leave Travel Assistance)
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dsUnzh; ljdkj }kjk fu/kkZfjr krksZa ds vuqlkj fdlh deZpkjh dks feyus okyh fuEufyf[kr
jkfk;ka dj ls eqDr gks ldrh gS& a
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gqbZ ;k=k O;; esa dksbZ lgk;rkA
B.Com.-II/V/68
mijksDr nksuksa nkkvksa esa dj&eqDr jkfk ml jkfk ls vf/kd ugha gksxh tks mlds NqVVh ij]
vodkk xzg.k djus ij vFkok ukSdjh ls gVk;s tkus ij Hkkjr esa fdlh Hkh LFkku ij mlds tkus ds fy,
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bl laca/k esa dsUnzh; ljdkj us fuEu fu;e cuk;s gSa&
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gS ftls fuEu rkfydk ls ljyrk ls le>k tk ldrk gS&

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fofHkUu nkk;sa NwV dh jkfk

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xbZ jkVh; okgu ds lkekU; Js.kh ds gokbZ

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fdjk;s dh jkfkA

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ii ;fn ;k=k ds izkjEHk ,oa lekfIr ds LFkku U;wure nwjh ekxZ ds vk/kkj ij Kkr dh xbZ
jsy }kjk tqMs+ gq, gSa ijUrq ;k=k jsy vFkok okrkuqdfw yr izFke Js.kh ds jsy ds fdjk;s dh

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ifjogu ds fdlh vU; lk/ku ok;q;ku dks jkfk
NksMd+ j }kjk dh tkrh gSAiii ;fn ;k=k ds ed
izkjEHk ,oa lekfIr ds LFkku ;k ;k=k dk Hkkx
jsy }kjk tqMs+ gq;s ugha gksa %
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v ;fn izekf.kr lkoZtfud ifjogu O;oLFkk U;wure nwjh ekxZ ds vk/kkj ij Kkr dh xbZ
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dh jkfk ;g ekurs gq, fd ;k=k jsy }kjk dh


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xbZ gSA
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mijksDr rkfydk esa nkkZ;h xbZ jkfk NwV dh vf/kdre jkfk gSA ;fn deZpkjh blls de jkfk
O;; djrk gS rks O;; dh xbZ jkfk ls vf/kd dh NwV ugha feysxhA ;fn fu;ksDrk deZpkjh dks mDr
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rkfydk esa nkkZ;h xbZ jkfk ls vf/kd jkfk lgk;rk ds :i esa nsrk gS rks dj&eqDr jkfk fuEu rhu
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jkfk;ksa esa lcls de okyh jkfk gksxh&


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a fu;ksDrk }kjk nh xbZ jkfk


b rkfydk esa nkkZ;h xbZ jkfk
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c deZpkjh }kjk O;; dh xbZ jkfk


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izkIr jkfk esa ls dj&eqDr jkfk ?kVk nh tk;sxh rFkk ksk jkfk dj&;ksX; gksxhA
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2 mijksDr okD;kak 1 esa of.kZr NwV fdlh deZpkjh dks pkj o"kksaZ ds lewg esa nks ckj gh izkIr gks ldsxhA
;fn fdlh deZpkjh dks pkj o"kksZa ds lewg esa nks ls vf/kd ckj ;k=k O;; esa fj;k;r vFkok lgk;rk izkIr
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gksrh gS rks izFke nks ;k=kvksa ds fy, NwV dh jkfk dh x.kuk mijksDr okD;kak 1 esa of.kZr fof/k ls Kkr
Ja

dh tk;sxh rFkk ks"k ;k=kvksa ds fy, izkIr lEiw.kZ jkfk gh dj&;ksX; gksxhA pkj o"kksZa dk igyk lewg
1 tuojh] 1986 ls izkjEHk gqvk Fkk rFkk 31 fnlEcj] 1989 dks lekIr gqvk FkkA 1 tuojh] 1990 ls nwljk
lewg rFkk 1 tuojh] 1994 ls rhljk lewg izkjEHk gqvk FkkA 1 tuojh] 1998 ls pkSFkk lewg] 1 tuojh

B.Com.-II/V/69
2002 ls ikpok lewg] 1 tuojh] 2006 ls NVok lewg rFkk 1 tuojh] 2010 ls lkrok lewg izkjEHk gks
x;k gSA
3 ;fn dksbZ deZpkjh ,sls pkj dyS.Mj o"kksZa ds fdlh lewg esa ;k=k O;; esa lgk;rk vFkok fj;k;r
dk ykHk ugha mBk;k gS rks vxys pkj okksZa ds lewg ds izFke dyS.Mj o"kZ esa fiNys lewg dh cdk;k

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gksa rks muds fy;s bl okD;kak ds rgr dj eqfDr dk ykHk fey ldsxkA

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Li"Vhdj.k&

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bl /kkjk ds fy, ifjokj dk vkk; fuEu gksxk&
i O;f"V djnkrk dk thou&lkFkh rFkk mlds cPps]a ,oa

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ii O;f"V djnkrk ds ekrk&firk vFkok HkkbZ&cgu esa dksbZ Hkh ,d vFkok lHkh yksx ckrsZa os ml
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fpfdRlk lEcU/kh lqfo/kk,
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Medical Facilities
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c fuEu nkkvksa esa deZpkjh ds fpfdRlk O;;ksa dk iquHkZj.k&


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fDyfud ;k uflZx gkse esa fdlh deZpkjh }kjk viuh Lo;a dh vFkok mlds ifjokj ds fdlh
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ii fdlh deZpkjh }kjk viuh Lo;a dh vFkok mlds ifjokj ds fdlh lnL; dh fu/kkZfjr
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fDyfud ;k uflZx gkse esa djkbZ xbZ fpfdRlk ds lEcU/k esa fd;s x;s O;; dk fu;ksDrk }kjk
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iquHkZj.k dj&eqDr gksrk gSA


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okD;kak ii dh nkk esa deZPkkjh dks vius vk; dh fooj.kh ds lkFk vLirky dk ,d izek.k
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bykt dh vko;drk Fkh rFkk lkFk gh vLirky dks Hkqxrku dh xbZ jkfk dh jlhn Hkh layXu
Ja

djuh gksxhA

B.Com.-II/V/70
l fu;ksDrk }kjk deZpkjh ds LOkkLF; chek izhfe;e dk Hkqxrku rku&
Hkkjrh; lkekU; chek fuxe }kjk cukbZ xbZ ,oa dsUnzh; ljdkj vFkok chek jsX;wyVs jh
Regulatory ,oa fodkl lkk }kjk vuqeksfnr dh xbZ fdlh ;kstuk ds vUrxZr fu;ksDrk }kjk fdlh
deZpkjh ds LOkkLF; chek izhfe;e dk Hkqxrku dj&eqDr gksrk gSA

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n deZpkjh }kjk pqdk;s x;s LokLF; chek izhfe;e dk fu;ksDrk }kjk iquHkZj.k&

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Hkkjrh; lkekU; chek fuxe }kjk cukbZ xbZ ,oa dsUnzh; ljdkj vFkok chek jsX;wyVs jh

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Regulatory ,oa fodkl lkk }kjk /kkjk 80D ds fy;s vuqeksfnr dh xbZ fdlh ;kstuk ds vUrxZr fdlh
deZpkjh }kjk mlds Lo;a ds vFkok mlds ifjokj ds fdlh lnL; ds LokLF; chek izhfe;e ds fy,

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ifjokj ds fdlh lnL; dh fpfdRlk ij okLro esa fd;s x;s O;; dk fu;ksDrk }kjk iquHkZj.kA ijUrq

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okD;kak ds vUrxZr fdlh ,d xr okZ esa 15]000 #- rd dh jkfk gh dj&eqDr gksxhA ks"k jkfk lHkh
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iii ,slh fpfdRlk ds lEcU/k esa jksxh ds lkFk x;s ,d ifjpkyd Attendant dh ;k=k ds fy;s
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,oa Hkkjr ds ckgj Bgjus ds fy;s fd;k x;k O;;A


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bl okD; ds mi&okD; ii ,oa iii esa of.kZr ;k=k O;; dsoy mlh nkk esa dj&eqDr gksxk
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fu;ksDrk }kjk deZpkjh dks dj fn;k tkrk gS rks ,slk iquHkZj.k okD;kak ; esa nh xbZ krZ ,oa lhekvksa
ds vuqlkj gh dj&eqDr gksxkA
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ifjokj ds lnL;ksa esa deZpkjh dk thou lkFkh] mlds iq= vkSj iqf=;k rFkk ml ij iw.kZr;k
Vi

vFkok eq[;r% vkfJr ekrk] firk o HkkbZ] cguksa dks lfEefyr fd;k tk;sxkA
in
Ja

B.Com.-II/V/71
osru ds LFkku ij ykHk
(Profits in Lieu of Salary)

un
/kkjk 17 3 ds vuqlkj fuEukafdr Hkqxrkuksa dks osru ds LFkku ij ykHk ekuk tkrk
gS &

dn
(i) ukSdjh ls gVkus vFkok ukSdjh dh 'krksZa esa ifjorZu djus ds dkj.k orZeku vFkok HkwriwoZ fu;ksDrk

La
ls izkIr {kfriwfrZ dh jkf'k(

),
(ii) vizekf.kr Hkfo"; fuf/k ls izkIr jkf'k esa ls fu;ksDrk dk va'knku ,oa ml ij ns; C;ktA djnkrk

ity
ds va'knku rFkk ml ij ns; C;kt dks NksM+dj

rs
(iii) egRoiw.kZ O;fDr chek ikWfylh ds vUrxZr fu;ksDrk ls izkIr jkf'k ftlesa bl /kujkf'k ij izkIr

ive
cksul Hkh lfEefyr gS

Un
(iv) dksbZ Hkh jkf'k pkgs ,d eq'r gks ;k vU; fdlh izdkj ls ftls ukSdjh ls igys vFkok ckn esa izkIr
fd;k x;k gks ed
(v) djnkrk }kjk vius fu;ksDrk vFkok HkwriwoZ fu;ksDrk ls izkIr fd;s x;s Hkqxrku tSls&ukSdjh ls gVk;s
m
tkus ij lwpuk vof/k dk osru] deZpkjh dh lsokvksa ds fy, iqjLdkj vkfnA ijUrq fuEukafdr
ee

Hkqxrkuksa dh dj eqDr jkf'k dks osru ds LFkku ij ykHk ugha ekuk tkrk gS&
(D

d oS/kkfud Hkfo"; fuf/k ls izkIr jkf'k /kkjk 10 11


e

[k izekf.kr Hkfo"; fuf/k ls izkIr jkf'k /kkjk 10 12


ut

x vuqeksfnr lqij,uq,'ku Q.M ls izkIr jkf'k /kkjk 10 13


it
st

?k deZpkjh dh e`R;q vFkok lsok&fuo`fk ij minku (Gratuity) dh izkIr jkf'k /kkjk 10 10


In

M- isa'ku dh ,d eq'r jkf'k /kkjk 10 10A


ti
ra

p NaVuh ij izkIr {kfriwfrZ dh jkf'k /kkjk 10 10B


a

N edku fdjk;k Hkks dh dj&eqDr jkf'k /kkjk 10 13A


Bh

fVIi.kh % 1 mi;ZqDr Hkqxrku /kkjk 10 esa of.kZr izko/kkuksa rd gh osru ds LFkku ij ykHk ugha ekus tkrs
va

gSa] ijUrq fu/kkZfjr jkf'k ls vf/kd jkf'k dks osru ds LFkku ij ykHk ekudj dj&;ksX;
fd;k tkrk gSA
sh

2 fu;ksDrk ls deZpkjh dks ;fn dksbZ jkf'k O;fDrxr HksaV ds :i esa izkIr gksrh gks rks ,slh
Vi

O;fDrxr HksaV deZpkjh ds fy, dj eqDr ekuh tk;sxhA


in
Ja

B.Com.-II/V/72
Hkfo"; fuf/k
(Provident Fund)

un
Hkfo"; fuf/k deZpkjh ds fy, ,d izdkj ls lkekftd lqj{kk ;kstuk gS ftlds }kjk lsok&fuo`fk
ds i'pkr muds thou&fuokZg dh O;oLFkk dh tkrh gSA Hkfo"; fuf/k ;kstuk eas izR;sd deZpkjh dk

dn
vyx&vyx [kkrk [kqyk gqvk gksrk gS ftlesa fu;ksDrk ,oa deZpkjh nksuksa va'knku djrs gSaA deZpkjh

La
ds osru esa ls ,d fuf'pr jkf'k izfr ekg dkVdj fu;ksDrk }kjk bl [kkrs esa tek djk;h tkrh gS] ftls
deZpkjh dk va'knku dgrs gSaA blh izdkj fu;ksDrk Hkh vius ikl ls dqN jkf'k bl fuf/k ds fy, nsrk

),
gS tks fu;ksDrk dk va'knku dgykrk gSA deZpkjh ds lsok&fuo`k gks tkus ;k ukSdjh NksM+us ij bl

ity
fuf/k esa ,df=r jkf'k C;kt lfgr deZpkjh dks ns nh tkrh gSA lsokdky esa deZpkjh dh e`R;q gks tkus

rs
ij bl fuf/k dh jkf'k mlds oS/kkfud mkjkf/kdkjh dks ns nh tkrh gSA Hkfo"; fuf/k [kkrs (Provident

ive
Fund Accounts) rhu izdkj ds gksrs gSa&

Un
(i) oS/kkfud Hkfo"; fuf/k (Statutory provident fund i.e. SPF)
(ii) izekf.kr Hkfo"; fuf/k (Recognised provident fund i.e. RPF) rFkk
ed
(iii) vizekf.kr Hkfo"; fuf/k (Unrecognised provident fund i.e. URPF)
m
(i) oS/kkfud Hkfo"; fuf/k (Statutory Provident Fund i.e. SPF) %& Hkfo"; fuf/k vf/kfu;e]
ee

1925 (The Provident Fund Act, 1925) ds vUrxZr j[kh x;h Hkfo"; fuf/k dks oS/kkfud Hkfo";
fuf/k dgk tkrk gSA ljdkjh o v)Z&ljdkjh laLFkkvksa rFkk dk;kZy;] ekU;rk izkIr f'k{k.k
(D

laLFkkvksa] fo'ofo|ky;ksa ,oa LFkkuh; lkkvksa }kjk blh vf/kfu;e ds vUrxZr Hkfo"; fuf/k [kkrs j[ks
tkrs gSaA
e
ut

(ii) izekf.kr Hkfo"; fuf/k (Recognised Provident Fund i.e. RPF) %& ,slh Hkfo"; fuf/k dks
it

ftls vk;dj vk;qDr }kjk izekf.kr dj fn;k x;k gS izekf.kr Hkfo"; fuf/k dgk tkrk gSA deZpkjh
st

Hkfo"; fuf/k vf/kfu;e 1952 (The Employees Provident Fund Act, 1952) ds vUrxZr j[kh x;h
In

Hkfo"; fuf/k dks Hkh izekf.kr Hkfo"; fuf/k dgk tkrk gSA ,slh Hkfo"; fuf/k;ka O;kikfjd laLFkkvksa ,oa
ti

dEifu;ksa }kjk j[kh tkrh gSA


a ra

(iii) vizekf.kr Hkfo"; fuf/k (Unrecognised Provident Fund i.e. URPF) %& laLFkkvksa esa
Bh

deZpkfj;ksa ds fy, j[kh x;h ,slh Hkfo"; fuf/k tks vk;dj vk;qDr }kjk izekf.kr ugha dh x;h gks]
vizekf.kr Hkfo"; fuf/k dgykrh gSA
va

Hkfo"; fuf/k ds lEcU/k esa vk;dj vf/kfu;e ds izko/kku&


sh

v okf"kZd o`f) ds lEcU/k esa& izR;sd o"kZ Hkfo"; fuf/k esa deZpkjh ds va'knku] fu;ksDrk ds
Vi

va'knku rFkk ,df=r 'ks"k ij tek gksus okys C;kt ds dkj.k o`f) gksrh gSA okf"kZd o`f) dh jkf'k
in

esa ls dj ;ksX; jkf'k fuEu izdkj Kkr dh tkrh gS&


Ja

(i) deZpkjh ds va'knku ds dkj.k o`f)& deZpkjh dk va'knku mlds osru esa ls dkVk tkrk
gSA deZpkjh ds fy, ,slh dVkSrh ?kVkus ds iwoZ dk osru dj ;ksX; gksrk gSA ;fn deZpkjh }kjk
Hkfo"; fuf/k esa fn;k x;k va'knku ?kVkdj 'ks"k osru dh jkf'k nh x;h gS rks izkIr osru esa deZpkjh

B.Com.-II/V/73
dk va'knku tksM+dj osru dh ldy vk; ekuh tk;sxhA
(ii) fu;ksDrk ds va'knku ds dkj.k o`f)& oS/kkfud Hkfo"; fuf/k rFkk vizekf.kr Hkfo"; fuf/k
esa fu;ksDrk dk va'knku tek gksus ij iw.kZr;k dj eqDr gksrk gSA izekf.kr Hkfo"; fuf/k esa fu;ksDrk

un
dk va'knku deZpkjh ds osru ds 12% rd gh dj eqDr gksrk gS rFkk blls vf/kd jkf'k osru 'kh"kZd
esa dj ;ksX; gksrh gSA

dn
osru dk vk'k;& osru esa ewy osru] fch ij vk/kkfjr deh'ku] lsok 'krkZsa ds v/khu ns; eagxkbZ

La
Hkkk ,oa eagxkbZ osru 'kkfey fd;k tkrk gSA

),
(iii) ,df=r 'ks"k ij tek gksus okyk C;kt& oS/kkfud rFkk vizekf.kr Hkfo"; fuf/k esa xr o"kZ

ity
esa tek gksus okyk C;kt iw.kZr;k dj eqDr gksrk gSA ijUrq izekf.kr Hkfo"; fuf/k esa 9-5% okf"kZd nj

rs
rd tek gksus okys C;kt dh jkf'k dj eqDr gksrh gS] 'ks"k jkf'k dj ;ksX; gksrh gSA mnkgj.kkFkZ] xr

ive
o"kZ esa izekf.kr Hkfo"; fuf/k ds tek 'ks"k ij 15% okf"kZd dh nj ls 15000 #- C;kt ds tek gq;sA
bl tek jkf'k esa fuEu jkf'k dj eqDr gksxh%

Un
tek C;kt dh jkf'k x 9-50 = 15000 x 9-50 = 9500 ed
C;kt nj 15
m
'ks"k jkf'k 15000&9500 = 5500 #- osru 'kh"kZd esa dj ;ksX; gksxhA
ee

c lsok&fuo`fk ij Hkfo"; fuf/k ls izkIr gksus okyh ,d eq'r jkf'k& lsok fuo`fk ij
deZpkjh dks izkIr gksus okyh ,d eq'r jkf'k dks dj&;ksX; vk; esa lfEefyr djus ds lEcU/k esa
(D

fu;e fuEu izdkj gSa&


e

(i) oS/kkfud Hkfo"; fuf/k& oS/kkfud Hkfo"; fuf/k ls izkIr lEiw.kZ jkf'k izR;sd fLFkfr esa dj eqDr
ut

gksrh gSA
it
st

(ii) vizekf.kr Hkfo"; fuf/k& vizekf.kr Hkfo"; fuf/k ls izkIr ,d&eq'r jkf'k esa ls fu;ksDrk ds
In

va'knku ,oa bl ij C;kt dh jkf'k deZpkjh ds osru 'kh"kZd esa dj&;ksX; gksrh gSA deZpkjh
ti

ds va'knku dh izkIr jkf'k iw.kZr;k dj&eqDr gksrh gS rFkk deZpkjh ds va'knku ij C;kt dh
ra

izkIr jkf'k ^vU; lk/kuksa esa vk;* 'kh"kZd esa dj&;ksX; gksrh gS u fd osru 'kh"kZd esa A
a
Bh

(iii) izekf.kr Hkfo"; fuf/k& izekf.kr Hkfo"; fuf/k ls izkIr ,d eq'r jkf'k fuEufyf[kr 'krksZa dh
iwfrZ djus ij iw.kZr;k dj&eqDr gksrh gS%
va

d deZpkjh us vius fu;ksDrk ds ;gk ij yxkrj ikp ;k vf/kd o"kksZa rd lsok dh gks ;k
sh

[k ;fn mlus yxkrkj ikp o"kZ rd dk;Z ugha fd;k gks] ijUrq mldh vLoLFkrk ds dkj.k
Vi

vFkok mlds fu;ksDrk ds O;kikj ds cUn gks tkus ds dkj.k vFkok vU; fdlh ,sls
dkj.k ls mldh lsok;sa lekIr dj nh xbZ gksa tks deZpkjh ds fu;U=.k esa ugha gksa] ;k
in
Ja

x deZpkjh us viuh ukSdjh lekIr gksus ds ckn fdlh nwljs fu;ksDrk ds ;gk ukSdjh dj
yh gks vkSj mls izekf.kr Hkfo"; fuf/k [kkrs dk 'ks"k ml nwljs fu;ksDrk }kjk j[ks x;s
izekf.kr fuf/k [kkrs esa gLrkarfjr dj fn;k x;k gksA

B.Com.-II/V/74
Li"Vhdj.k&
1- ;fn izekf.kr Hkfo"; fuf/k ds ,df=r 'ks"k dk dqN Hkkx gh nwljs fu;ksDrk ds ;gk gLrkarfjr
fd;k tkrk gS vkSj 'ks"k jkf'k deZpkjh izkIr dj ysrk gS rks ,slh gLrkarfjr jkf'k gh dj&eqDr
gksxhA izkIr dh xbZ jkf'k rHkh dj&eqDr gksxh tcfd og mi;ZqDr d vFkok [k ds vUrxZr

un
dj&eqDr gksA /kkjk 10 12

dn
2- mi;ZqDr 5 o"kZ dh vof/k dh x.kuk esa ,d ;k ,d ls vf/kd fu;ksDrkvksa ds ;gk deZpkjh dh

La
lsok dh vof/k dks lfEefyr fd;k tk;sxk] ;fn deZpkjh ds ,d fu;ksDrk dks NksM+dj nwljs
fu;ksDrk ds ;gk lsok djus ij mldk izekf.kr Hkfo"; fuf/k [kkrk Hkh u;s fu;ksDrk ds ;gk

),
gLrkarfjr gks tk;sA

ity
3- mi;ZDq r 5 o"kZ dh vof/k dh x.kuk esa ,d ;k ,d ls vf/kd fu;ksDrkvksa ds ;gk deZpkjh dh lsok

rs
dh vof/k dks lfEefyr fd;k tk;sxk] ;fn deZpkjh ds ,d fu;ksDrk dks NksMd + j nwljs fu;ksDrk ds

ive
;gk lsok djus ij mldk izekf.kr Hkfo"; fuf/k [kkrk Hkh u;s fu;ksDrk ds ;gk gLrkarfjr gks tk;sA

Un
;fn deZpkjh dks mi;qZDr fu;eksa ds vuqlkj izekf.kr Hkfo"; fuf/k ls izkIr jkf'k dj eqDr ugha
gksrh gS rks deZpkjh ds Lo;a ds va'knku dh izkIr jkf'k dj eqDr gksxh rFkk bl va'knku ij izkIr
ed
C;kt dh jkf'k vU; lk/kuksa ls vk; 'kh"kZd esa dj ;ksX; gksxhA fu;ksDrk dk va'knku ,oa bl ij
m
C;kt dh izkIr jkf'k deZpkjh ds osru 'kh"kZd esa dj ;ksX; gksxhA
ee

Hkfo"; fuf/k lEcU/kh izko/kkuksa dks fuEu rkfydk ls le>k tk ldrk gS&
fooj.k oS / kkfud Hkfo"; fuf/k iz e kf.kr Hkfo"; fuf/k viz e kf.kr Hkfo"; fuf/k
(D

1- Hkfo"; fuf/k deZpkjh dk va'knku ?kVkus deZpkjh dk va'knku deZpkjh dk va'knku ?kVkus
eas deZpkjh dk ls iwoZ dk osru fy;k tkrk gSA ?kVkus ls iwoZ dk osru ls iwoZ dk osru fy;k tkrk
e
ut

va'knku fy;k tkrk gSA gSA


it

2- Hkfo"; fuf/k dj&eqDr deZpkjh ds osru ds 12% dj eqDr


st

esa fu;ksDrk dk rd dj eqDr vkf/kD;


In

va'knku dj ;ksX; gksxk


3- Hkfo"; fuf/k dj&eqDr C;kt 9-5% okf"kZd nj dj dj&eqDr
ti
ra

esa izfro"kZ tek rd dj&eqDr vkf/kD;


gksus okyk C;kt dj ;ksX; gksxk
a
Bh

4- lsok fuo`fk dj eqDr ;fn deZpkjh us U;wure 1- fu;ksDrk dk va'knku ,oa


vFkok lsok dh 5 o"kZ rd ukSdjh dh gS ml ij C;kt osru 'kh"kZd
va

lekfIr ij vFkok fdlh ,sls dkj.k esa dj ;ksX; gksxkA


Hkfo"; fuf/k ls ls de le; ds fy, 2- deZpkjh ds va'knku ij
sh

feyus okyh jkf'k ukSdjh dh gS tks mlds C;kt vU; lk/kuksa ls vk;
Vi

tks ,deq'r fu;a=.k esa ugha Fkk rks 'kh"kZd esa dj ;ksX; gksxkA
feyrh gSA iw.kZ jkf'k dj eqDr gksxh 3- deZpkjh dk va'knku dj
in

vU;Fkk mlh izdkj ls eqDr gksrk gSA


Ja

dj ;ksX; gksxh tSls ;g


vizekf.kr Hkfo"; fuf/k ls
izkIr gksus ij gksrh gSA

B.Com.-II/V/75
gLrkra f jr 'ks " k
(Transferred Balance)

un
tc fdlh vizekf.kr Hkfo"; fuf/k dks vk;dj vk;qDr }kjk vuqeksfnr dj fn;k tkrk gS rks
vuqeksnu dh frfFk ls ;g fuf/k izekf.kr Hkfo"; fuf/k dgykrh gSA deZpkjh dks fodYi fn;k tkrk gS

dn
fd vizekf.kr Hkfo"; fuf/k ds 'ks"k dh lEiw.kZ jkf'k dks ;k mlds ,d fgLls dks og izekf.kr Hkfo";

La
fuf/k esa gLrkarfjr djok ysA vizekf.kr Hkfo"; fuf/k ds vuqeksnu gksus dh frfFk dks bl Hkfo"; fuf/k
dk tks 'ks"k izekf.kr Hkfo"; fuf/k esa gLrkarfjr fd;k tkrk gS] mls gLrkarfjr 'ks"k dgrs gSaA

),
ity
v gLrkafjr 'ks"k dk dj&;ksX; Hkkx& gLrkarfjr 'ks"k esa 'kkfey mu jkf'k;ksa dk ;ksx
fd;k tkrk gS tks vizekf.kr Hkfo"; fuf/k dks izkjEHk ls gh izekf.kr dj nsus ij fiNys o"kksZa esa dj ;ksX;

rs
gksrhA bl ;ksx dks ml xr o"kZ dh osru 'kh"kZd dh dj&;ksX; vk; eku fy;k tkrk gS ftl xr o"kZ

ive
esa Hkfo"; fuf/k vk;dj vk;qDr }kjk izekf.kr dh x;h gSA

Un
izkjEHk ls gh bl Hkfo"; fuf/k dks izekf.kr eku dj dj&;ksX; jkf'k dh x.kuk fuEu izdkj dh
tkrh gSA ed
(i) fu;ksDrk ds va'knku dk deZpkjh ds osru ds 12% dj fu/kkZj.k o"kZ 1997&98 rd 10%
m
ij vkf/kD;] rFkk
ee

(ii) tek fd;s x;s C;kt dk dj&eqDr C;kt ij vkf/kD; 12% okf"kZd nj rd dk tek
(D

C;kt dj eqDr gksrk Fkk ijUrq 1 vizSy 2001 ls ;g nj 9-5% okf"kZd gks x;h gSA
e

c deZpkjh dks izkIr jkf'k dk dj&;ksX;& vizekf.kr Hkfo"; fuf/k dk tks 'ks"k Hkkx izekf.kr
ut

Hkfo"; fuf/k esa gLrkarfjr ugha fd;k x;k gS mldk Hkqxrku deZpkjh dks dj fn;k tkrk gSA
it

deZpkjh dks izkIr ,slh jkf'k fuEu izdkj dj&;ksX; gksrh gS %


st
In

(i) fu;ksDrk dk va'knku ,oa ml ij tek C;kt ds fgLls dh jkf'k ^osru 'kh"kZd* esa dj&;ksX;
gksrh gS(
ti
ra

(ii) deZpkjh ds va'knku ij C;kt ds fgLls dh jkf'k ^vU; lk/kuksa ls vk;* 'kh"kZd esa dj&;ksX;
gksrh gS rFkk
a
Bh

(iii) deZpkjh ds va'knku ds fgLls dh jkf'k dj&eqDr gksrh gSA


va

vuqeksfnr lsok&fuo`fk lqij,uq,'ku dks"k


sh

(Approved Superannuation Fund)


bl Q.M dk ms'; deZpkfj;ksa dks lsok&fuo`fk ds ckn okf"kZdh ds Hkqxrku dh O;oLFkk djuk
Vi

gksrk gSA bl Q.M esa o`f) gksus ij jkf'k deZpkjh ds fy, dj&;ksX; ugha gksrh gS ijUrq bl Q.M ls
in

izkIr okf"kZdh dh jkf'k dj&;ksX; gksrh gSA bl Q.M ls izkIr ,d&eq'r jkf'k fuEu n'kkvksa esa dj eqDr
Ja

gksrh gS&
v deZpkjh dh e`R;q gksus ij mlds mkjkf/kdkjh dks izkIr jkf'k] vFkok
c deZpkjh dh fu/kkZfjr vk;q ds ckn lsok&fuo`fk ij ;k lsok&fuo`fk dh vk;q ds iwoZ gh lsok
ds fy, vleFkZ gks tkus ijA
B.Com.-II/V/76
Li"Vhdj.k& ;fn deZpkjh lsok fuo`fk dh vk;q ds iwoZ gh ukSdjh NksM+ nsrk gS rks bl Q.M
ls deZpkjh dks izkIr Hkqxrku dj&eqDr ugha gksxkA bl fLFkfr esa bl Q.M esa ls Hkqxrku djus ls iwoZ
fu;ksDrk dk ;g nkf;Ro gS fd og vius Lo;a ds va'knku ,oa mlds C;kt ij fiNys 3 dj&fu/kkZj.k
o"kksZa esa mlds }kjk pqdk;s x;s dj dh vkSlr nj ls vk;dj dkV ys ,oa 'ks"k jkf'k dk Hkqxrku gh

un
deZpkjh dks djsaA dkVs x;s dj dh jkf'k dks Hkh ljdkjh dks"k esa tek djok nsaA

dn
xSj vuqeksfnr lsok&fuo`fk dks"kk&;fn deZpkjh dks xSj vuqeksfnr lqij,uq,'ku Q.M ls

La
,d&eq[r jkf'k izkIr gksrh gS] rks deZpkjh ds va'knku rd izkIr jkf'k dj&eqDr gksxh vkSj deZpkjh ds
va'knku ij izkIr C;kt dh jkf'k ^vU; lk/kuksa ls vk;* 'kh"kZd ls dj&;ksX; gksxhA ;fn Q.M esa ls

),
izkIr ,d&eq'r jkf'k deZpkjh ds va'knku ,oa C;kt dh jkf'k ls vf/kd gS rks ;g vkf/kD; deZpkjh ds

ity
^osru 'kh"kZd* dh vk; esa 'kkfey fd;k tk;sxkA

rs
mnkgj.k (Illustration) 4.8 :

ive
Jh gfj vkse ;w-ih- LVsV VkUliksVZ dkjiksjs'ku esa pkyd ds in ij lsokjr gSaA mUgsa 8]000 #-

Un
izfrekg ewy osru rFkk 600 #i;s izfr ekg egaxkbZ Hkkk izkIr gksrk gSA fokh; o"kZ 2009&10 esa mUgsa
fuEu izdkj ls vU; Hkks Hkh izkIr gq, Fks& ed
(i) pkyd ds :i esa dk;Z djus dh vof/k ds nkSjku gksus okys O;fDrxr O;;ksa dh iwfrZ ds fy,
jfuax Hkks ds :i esa 15]000 #i;s
m

(ii) rhu cPpksa dh f'k{kk ds fy, gksus okys O;;ksa dh iwfrZ ds fy, f'k{kk Hkkk 160 #i;s izfr
ee

ekg izfr cPpkA


(D

(iii) rhu cPpksa dks gksLVy esa j[kus ds dkj.k gksus okys O;;ksa dh iwfrZ ds fy, Hkks ds :i esa
400 #i;s izfr ekg izfr cPpkA
e

(iv) tutkfr {ks= Hkkk 250 #i;s izfr ekg


ut

(v) ?kj ls dk;Z LFky rd vkus o okil tkus ds fy, okgu Hkkk 950 #i;s izfr ekg
it
st

(vi) edku fdjk;k Hkkk 500 #i;s izfr ekg


In

Jh gfj vkse us vius fuokl gsrq dkuiqj mkj izns'k esa ,d fdjk;s dk edku fy;k gqvk gS]
ti

ftldk fdjk;k 1200 #i;s izfrekg gSA os izfro"kZ tuojh ekg esa NqfV~V;k ysdj dqN fnuksa ds fy,
ra

lifjokj fdlh ioZrh; LFky ij ?kweus tk;k djrs gSAa blds fy, 1990 ls izfr o"kZ mudks vius fu;ksDrk
a

ls ;k=k lgk;rk izkIr gks jgh gSA tuojh 2010 esa mudks fu;ksDrk ls 6]000 #i;s dh lgk;rk izkIr
Bh

gqbZ Fkh] tcfd mudk okLrfod ;k=k O;; 4]000 #i;s gqvk FkkA
va

os viuh izekf.kr Hkfo"; fuf/k ls ewy osru rFkk egaxkbZ Hkks dk 15% va'knku fn;k djrs gSa
rFkk mudk fu;ksDrk Hkh bruk gh va'knku djrk gSA mudh Hkfo"; fuf/k esa 1]20]000 :i;s ds 'ks"k ij
sh

C;kt ds 16]800 #i;s 2009 fokh; o"kZ esa tek gq, gSaA
Vi

dj fu/kkZj.k o"kZ 2010&11 ds fy, Jh gfj vkse dh ^osru* 'kh"kZd dh dj ;ksX; vk; Kkr dhft,A
in

Shri Hari Om is employed as a driver in the U.P. State Transport Corporation. He gets Rs.
Ja

8,000 per month as dearness allowance. During the financial year 2009-10 he got the following
other allowances:
(i) Rs. 15,000 as running allowance to compensate him for personal expenses incurred
durig the period of duty of driving.

B.Com.-II/V/77
(ii) Rs. 160 per month per child as education allowance to compensate him for the
expenses on education of his three children.
(iii) Rs.400 per month per child as an allowance to compensate him for the hostel expenses
of his three children.

un
(iv) Tribal area allowance Rs.250 per month.

dn
(v) Rs. 950 per month as conveyance allowance for the journey from his residence to the
place of duty and for the return journey.

La
(vi) Rs. 500 per month as house rent allowance.

),
Shri Hari Om has taken a house for his residence on rent in Kanpur (Uttar Pradesh), the rent

ity
of which is Rs.1,200 per month. He goes on leave with his family every year in the month of January
for a few days for a trip to some hill station. For it, he is gettig leave travel concession from his

rs
employer every year since 1990. In January, 2010 he got from his employer Rs. 6,000 as travel

ive
assistance while his actual travelling expenses were Rs. 4,000.
He contributes 15% of his basic pay and dearness allowance to his Recognised Provident

Un
Fund. His employer also contributes the same amount to the fund. During the financial year 2009-
2010. Rs. 16,800 were credited to his fund as interest on the accumulated balance of Rs. 1,20,000.
ed
Ascertain the taxable income of Shri Hari Om under the head 'salaries' for the assessment
year 2010-11.
m

gy (Solution) :
ee

Computation of Taxable Income from Salaries of Shri Hari Om


(D

for the Assessment Year 2010-11


Rs.
e

Basic Pay ( 8,000 x 12) 96,000


ut

Dearness Alloance (600 x 12) 7,200


it

Running Allwance 15,000


st

Less : Exemption ( 15,000 x 70%) 10,500 4,500


In

Education Allowance ( 160 x 12 x 3) 5,760


Less : Exmption ( 100 x 12 x 2 ) 2,400 3,360
ti

Hostel Expenses Allowance (400 x 12 x 3) 14,400


ra

Less : Exemption (300 x 12 x 2) 7,200 7,200


a

Total Area Allowance (250 x 12) 3,000


Bh

Less : Exemption 2,400 600


Conveyance Allowance 11,400
Less : Exemption 9,600 1,800
va

House Rent Allownace (500 x 12) 6,000


sh

Less : Exemption 4,080 1,920


Leave Travel Assistance 6,000
Vi

Less : Exemption u/s 10 (5) 4,000 2,000


Employer's Contribution to R.P.F. ( 1,03,200 x 15%) 15,480
in

Less : Exemption ( 12% of Salary) 12,384 3,096


Ja

Interest credit to R.P.F. 16,800


Less : Exemption @ 9.5% on Rs. 1,20,000 11,400 5,400

Gross and Taxable Income from salaries 1,33,076

B.Com.-II/V/78
fVIi.kh %
1 jfuax Hkks dh dj&eqDr jkf'k izkIr jkf'k dk 70% ;k 6000 :- izfr ekg tks nksuksa ls de gksrh gSA
2 edku fdjk;k Hkkk dh dj&eqDr jkf'k dh x.kuk [/kkjk 10 13 A ]

un
bl ms'; ds fy, osru = 96]000 $ 7]000 = 1]03]200 :i;s
fuEu esa ls U;wure jkf'k dj&eqDr gksxh %

dn
(i) edku fdjk;k Hkkk dh jkf'k = 6]000 :i;s

La
(ii) osru dk 40% 1]03]200 x 40%) = 41]280 :i;s
(iii) pqdk;k x;k fdjk;k &osru dk 10% = 4]080 :i;s

),
14]400&10320

ity
vr% dj eqDr jkf'k 4080 :i;s gksxhA

rs
3 ;k=k lgk;rk o"kZ 2010 ls 2012 ds [k.M esa igyh ckj feyh gS blfy, okLro esa O;; dh xbZ jkf'k

ive
dj eqDr dh xbZ gSA

Un
lsok fuo`fk ij vftZr vodk'k ds LFkku ij
udn Hkqxrku /kkjk 10 (10AA)
ed
(Encashment of Earned Leave on Retirement)
m
ee

lsok ds nkSjku &ls


& ok esa jgrs gq, deZpkjh }kjk vodk'k ds cnys izkIr udn Hkqxrku dh
(D

lEiw.kZ jkf'k ^osru ls vk;* 'kh"kZd esa dj&;ksX; gksrh gSA


deZpkjh dh e`R;q ij& lsok fuo`fk ls iwoZ deZpkjh dh e`R;q ij mlds vftZr vodk'k ds
e
ut

lEcU/k esa mlds mkjkf/kdkjh dks izkIr Hkqxrku iw.kZr;k dj&eqDr gksrk gSA
it

lsok &fuo`fk ij vftZr vodk'k dk udn Hkqxrku & lsok fuo`fk ij fu;ksDRkk ls izkIr
st

vftZr vodk'k ds udn Hkqxrku ds lEcU/k esa dj&eqfDr ds izko/kku fuEu izdkj gSa&
In

v dsUnzh; ljdkj ;k jkT; ljdkj ds deZpkjh dks lsokfuo`fk ij izkIr vftZr vodk'k osru dh
ti

lEiw.kZ jkf'k dj&eqDr gksrh gSA


ra

c vU; fdlh fu;ksDrk ls lsokfuo`fk ij izkIr vftZr vodk'k osru ds lEcU/k esa fuEufyf[kr esa
a

ls tks Hkh jkf'k de gks] dj&eqDr gksrh gS ,oa 'ks"k jkf'k dj&;ksX; gksrh gS&
Bh

(i) okLro esa izkIr gqbZ vftZr vodk'k osru dh jkf'k] vFkok
(ii) lsok fuo`fk ds le; mlds vodk'k [kkrs esa 'ks"k ekU; vof/k ds vftZr vodk'k
va

vftZr vodk'k dh ekU; vof/k izR;sd lEiw.kZ lsok o"kZ ds fy, 30 fnu ls vf/kd dh
sh

ugha ekuh tk;sxh ds lEcU/k esa ns; vkSlr osru] vFkok


10 ekg dk vkSlr osru] vFkok
Vi

(iii)
(iv) vf/kdre jkf'k 3]00]000 :i;sA
in

Li"Vhdj.k&
Ja

1- vkSlr osru dk vFkZ lsok fuo`fk dh frfFk ls rqjUr iwoZ ds 10 ekg dh vof/k ds osru ds vkSlr
ls gSA 10 ekg dk rkRi;Z lsokfuo`fk dh frfFk ls Bhd iwoZ ds 10 ekg ls gSA tSls&15ekpZ] 2010
dks lsokfuo`k gq, deZpkjh ds fy, 10 ekg dh vof/k 16 ebZ 2009 ls 15 ekpZ 2010 rd dh gksxhA
osru esa ewy osru ,oa egaxkbZ Hkkk] ;fn lsok fuo`fk ykHkksa ds fy, osru dk Hkkx ekuk tkrk gS] dks
B.Com.-II/V/79
Hkh 'kkfey fd;k tkrk gS] vU; Hkks] cksul vkfn dks 'kkfey ugha fd;k tk;sxk] ijUrq foh ij
vk/kkfjr deh'ku dks 'kkfey fd;k tk;sxk
2- ;fn deZpkjh dks xr o"kZ esa ,d ls vf/kd fu;ksDrk ls lsok fuo`fk ij vodk'k osru izkIr gqvk gS
rks dqy izkIr jkf'k mDr vf/kdre lhek rd gh dj eqDr gksxhA

un
3- ;fn xr o"kZ ls igys Hkh deZpkjh dks ,slk vodk'k osru feyk gks rFkk mldk dqN Hkkx ;k lEiw.kZ

dn
jkf'k dj&eqDr jgh gks rks ,slh dj&eqDr jgh jkf'k dks mi;qZDr vf/kdre jkf'k esa ls ?kVk fn;k
tk;sxk vkSj 'ks"k jkf'k gh xr o"kZ esa vf/kdre dj&eqDr jkf'k gksxhA

La
4- lsok o"kksZa dh x.kuk gsrq dsoy iw.kZ o"kksZa dh gh x.kuk dh tkrh gSA o"kZ ds va'k eghuksa dks NksM+

),
fn;k tkrk gSA

ity
mnkgj.k (Illustration) 4.9 :

rs
Jh ykypUn] tks ikskj VsDlVkbYl] t;iqj esa mRikn izcU/kd Fks] us ogka 26 o"kZ ,oa 11 ekg

ive
lsok djus ds i'pkr~ 1 fnlEcj] 2009 dks lsok fuo`k gq,A mudk osrueku 1 flrEcj] 2008 ls
18000&2000&38000 #- FkkA mUgsa 1 tuojh] 2008 ls 5000 #- izfr ekg egaxkbZ Hkkk Hkh lsok&'krksZa ds

Un
v/khu izkIr gks jgk FkkA mUgsa tqykbZ 2009 esa ,d ekg ds vftZr vodk'k ds cnys ,d ekg dk osru
23]000 #- izkIr gq,A os izfro"kZ dh lsok ds fy, 45 fnu ds vftZr vodk'k ds cnys vodk'k ds
ed
vf/kdkjh Fks vkSj lsok&fuo`fk ds le; muds vodk'k [kkrs esa 20 ekg dk vftZr vodk'k 'ks"k Fkk]
m
ftlds Hkqxrku esa mUgsas 4]60]000 :0 izkIr gq,A dj&fu/kkZj.k o"kZ 2010&2011 ds fy, mudh osru
ee

'kh"kZd dh dj&;ksX; vk; Kkr dhft,A


(D

Shri Lal Chand who was the Production Manager of Poddar Textiles, Jaipur, sought
retirement from service on 1st Decemeber, 2009after serving there for 26 years and 11 months. He
e
ut

was in the pay-scale of Rs. 18000-2000-38000 since Ist September, 2008. He had been getting
Dearness Allowance of Rs. 5,000 p.m. since Ist January, 2008 under the terms of employment. He
it
st

also got one month salary Rs.23,000 for leave encashment in the month of July, 2009. He was
In

entitled to earned leave of 45 days for each year of service, and at the time of retirement 20 months
earned leave was at his credit, for the encashment of which he received a payment of Rs.4,60,000.
ti

Compute his taxable income under the head 'Salaries' for the Assessment Year 2010-2011.
ra

gy (Solution)
a
Bh

Computation of Taxable Income from Salaries for the Assesment Year 2010-11
Rs. Rs.
va

Basic Salary (18000 x 5 + 20000 x 3) 1,50,000


Dearness Allowance (5000 x 8) 40,000
sh

Earned Leave Salary received:


Vi

During the service in July, 2009 (Fully taxable) 23,000


At the time of retirement 4,60,000
in

Less : Exempt 1,65,200 2,94,800


Ja

Gross Income from Salaries 5,07,800


Less : Deductions (u/s 16) Nil
Taxable Income from Salaries 5,07,800

B.Com.-II/V/80
Li"Vhdj.k&
1 vftZr vodk'k osru ds fy, izkIr jkf'k esa ls fuEufyf[kr esa ls lcls de jkf'k dj&eqDr gksrh gS&
v izkIr jkf'k 4]6]0000 #- ;k
c 10 ekg dk vkSlr osru 23]600 x 10 = 2]36]000 #- ;k

un
l lsok fuo`fk ds le; muds vodk'k [kkrs esa tek ekU; vof/k ds vftZr vodk'k ds

dn
lEcU/k esa vkSlr osru 23]600 x 7 = 1]65]200
n vf/kdre jkf'k 3]00]000 #-A

La
Li"Vhdj.k&

),
1 ekU; vof/k ds vodk'k 'ks"k dh x.kuk fuEu izdkj dh x;h gS%

ity
lsok fuo`fk ds le; vftZr vodk'k 'ks"k = 20 ekg

rs
?kVkvks % vekU; vof/k dk vodk'k % 26 x 1/2 = 13 ekg

ive
ekU; vof/k dk vodk'k 'ks"k = 7 ekg
2 vkSlr osru dk vfHkizk; vodk'k xzg.k dh frfFk ds rqjUr iwoZ ds 10 ekg ds vkSlr osru ls

Un
gSA osru esa egaxkbZ Hkkk Hkh lfEefyr gksxk D;ksafd ;g lsok 'krksZa ds v/khu izkIr gks jgk gSA
= (18000 + 5000) x 7 + (20000+5000) x 3 ed
= 2]36]000 :0
m
vkSlr osru = 2]36]000 = 23]600 #-
ee

10
(D

minku ;k xzsP;qbVh [/kkjk 10 10]


e

(Gratuity)
ut

fdlh Hkh fu;ksDrk ls deZpkjh dks izkIr xzsP;qbVh dh jkf'k osru ls vk; 'kh"kZd esa lfeEefyr
it
st

dh tkrh gSA xzsP;qbVh ds lEcU/k esa vk;&dj vf/kfu;e esa izko/kku fuEu izdkj gSa&
In

1 ljdkj ;k LFkkuh; lkk ds deZpkfj;ksa dks izkIr xzsP;qbVh /kkjk 10 10 (i) & dsUnz
ti

ljdkj] jkT; ljdkj vFkok LFkkuh; lkk ds deZpkfj;ksa dks e`R;q ;k lsok fuo`fk ij izkIr xzsP;qbVh
ra

,oa lqj{kk lsokvksa ds lnL;ksa dks uohu isa'ku lafgrk ds vuqlkj izkIr xzsP;qbVh iw.kZr;k dj&eqDr gksrh
a

gSA oS/kkfud fuxe ds deZpkjh bl Js.kh esa ugha vkrs gSaA


Bh

2 ftu deZpkfj;ksa ij xzsP;qVh Hkqxrku vf/kfu;e 1972 (Payment of Gratuity Act, 1972)
va

ykxw gksrk gS& tks deZpkjh bl vf/kfu;e ds {ks= esa vkrs gSa] mudks izkIr xzsP;qbVh dh jkkf'k fuEu
esa ls U;wure jkf'k dj&eqDr gksrh gS&
sh

(i) lsok ds izR;sd o"kZ ds fy, 15 fnu dk osru ekSleh laLFkkvksa ds deZpkfj;ksa ds fy, 7 fnu dk osru
Vi

;k
in

(ii) xzsP;qbVh dh izkIr jkf'k ;k


Ja

(iii) 3]50]000 #-A

Li"Vhdj.k&
1- xzsP;qbVh Hkqxrku vf/kfu;e] 1972 lHkh dkj[kkuksa] [kkuksa] ckxkuksa] rsy {ks=ksa] cUnjxkgksa] jsy dEifu;ksa

B.Com.-II/V/81
rFkk ,sls O;kikfjd izfr"Bkuksa tgk 10 vFkok vf/kd deZpkjh dk;Zjr gSa] esas dk;Z djus okys
deZpkfj;ksa ij ykxw gksrk gSA
2- lsok dh 6 ekg ls vf/kd vof/k dks ,d o"kZ eku fy;k tkrk gSA

un
3- 15 fnu ds osru dh x.kuk ftl ekg esa deZpkjh lsok fuo`k gqvk gS] ml ekg ds osru ds vk/kkj ij dh tkrh

dn
gSA izfr fnu ds vkSlr osru dh x.kuk ml ekg ds osru esa 26 fnu dk Hkkx nsdj dh tkrh gSA
4- osru ls vk'k; ewy osru rFkk eagxkbZ Hkks ds ;ksx ls gSA vU; Hkkksa ,oa cksul vkfn dks lfEefyr

La
ugha fd;k tkrk gSA foh ij vk/kkfjr deh'ku dks bl ms'; ds fy, osru ugha ekuk tkrk gS]

),
ijUrq eagxkbZ Hkks dks izR;sd n'kk esa bl ms'; ds fy, osru esa lfEefyr fd;k tkrk gS pkgs

ity
eagxkbZ Hkkk lsok fuo`fk ykHkksa dh x.kuk ds fy, osru ekuk tkos vFkok ughaA

rs
3 vU; deZpkfj;ksa dks izkIr xzsP;qbVh & ;fn dksbZ deZpkjh ftl ij xzsP;qbVh Hkqxrku vf/kfu;e

ive
1972 ykxw ugha gksrk gS lsokfuo`fk] e`R;q] R;kx i= vFkok ukSdjh ls gVk;s tkus ij vius fu;ksDrk
ls xzsP;qbVh izkIr djrk gS rks izkIr xzsP;qbVh dh jkf'k esa ls fuEu esa ls U;wure jkf'k dj&eqDr gksxh%

Un
(i) xzsP;qbVh dh izkIr jkf'k] ;k
ed
(ii) izR;sd iw.kZ o"kZ dh lsok ds fy, vk/ks ekg dk vkSlr osru] ;k
(iii) 3]50]000 #-A
m
ee

Li"Vhdj.k&
(D

1- ;fn deZpkjh dks xr o"kZ esa ,d ls vf/kd fu;ksDrkvksa ls xzsP;qbVh dh jkf'k izkIr gqbZ gS rks dqy
feykdj 3]50]000 #- ls vf/kd jkf'k dj&eqDr ugha gksxhA ;fn iwoZ esa Hkh xzsP;qbVh dh jkf'k feyh
e

gks vkSj mldk dqN Hkkx dj&eqDr gqvk gks rks ,slh dj&eqDr jkf'k dks 3]50]000 #- esa ls ?kVk fn;k
ut

tk;sxk rFkk 'ks"k jkf'k gh dj&eqfDr dh vf/kdre lhek gksxhA


it
st

2- mDr vk'k; ds fy, iw.kZ lsok o"kksZa dh x.kuk gh dh tkrh gS] o"kZ ds Hkkx dks NksM+ fn;k tkrk gSA
In

3- vkSlr osru ls vk'k; & ftl ekg esa deZpkjh lsok fuo`k gqvk gS mlds rqjUr iwoZ ds 10 ekg
ti

ds osru dk vkSlr Kkr fd;k tkrk gSA osru ls vk'k; ewy osru ls gS ijUrq eagxkbZ Hkkk] ;fn
ra

lsok 'krksZa ds vuqlkj gS] rks mls Hkh osru esa 'kkfey fd;k tk;sxkA ;fn deZpkjh dks lsok dh 'krksZa
a

ds vuqlkj fch ij fuf'pr izfr'kr ls deh'ku izkIr gksrk gS rks ;g Hkh osru eas lfEefyr fd;k
Bh

tk;sxkA
va

mnkgj.k (Illustration) 4.10 :


sh

Jh egs'k us vtesj esa 27 o"kZ 9 ekg lsok iznku dh rFkk 1&1&2010 dks vodk'k xzg.k djus
ij mlus 1]80]000 #- dh xzsP;qbVh izkIr dhA vodk'k xzg.k djus dh frfFk ls rqjUr iwoZ mudks ewy
Vi

osru 8]000 #i;s izfrekg] eagxkbZ Hkkk 2]400 #i;s izfrekg rFkk fch ij vk/kkfjr vkSlr deh'ku
in

5]000 #i;s izfrekg izkIr gks jgk FkkA dj&;ksX; xzsP;qbVh dh jkf'k Kkr dhft,A ;g ekurs gq, fd&
Ja

(i) og ljdkjh deZpkjh gSA (ii) xzsP;qbVh Hkqxrku vf/kfu;e ykxw ugha gksrk gSA (iii) xzsP;qbVh Hkqxrku
vf/kfu;e] 1972 ykxw gksrk gSA
Shri Mahesh, an employee, has completed 27 years and 9 months of service in Ajmer and at
the time of retirement on 1-1-2010 he received Rs.180000 as gratuity. He was getting basic pay Rs.
B.Com.-II/V/82
8,000 per month, Dearness allowance Rs.2,400 per month and average commission based on sales
Rs. 5,000 per month on the date immediately preceeding the date of retirement. Find out the amount
of taxable gratuity assuming that (a) He is a Govt. servant (b) The Payment of Gratuity Act, 1972
does not apply (c) the Payment of Gratuity Act 1972 applies.

un
gy (Solution)

dn
(a) ;fn djnkrk ljdkjh deZpkjh gks (If the assessee is a Govt. Servant) : izkIr minku
(Gratuity) dh lEiw.kZ jkf'k dj&eqDr gksxhA

La
(b) ;fn minku Hkqxrku vf/kfu;e] 1972 ykxw u gks (If Payment of Gratuity Act,
1972 does not apply) : fuEu esa ls U;wure jkf'k dj&eqDr gksxhA

),
ity
v minku dh izkIr jkf'k 1]80]000 #- ;k
c izR;sd iw.kZ o"kZ dh lsok ds fy, vk/ks ekg dk vkSlr osru

rs
(27 x x 13000) = 1,75,500 #-

ive
l vf/kdre 3]50]000 #-

Un
vr% dj eqDr jkf'k = 1]75]000 #-
dj&;ksX; jkf'k = 4]500 #- ed
fVIi.kh % ;gk vkSlr osru dk rkRi;Z lsokfuo`fk ls iwoZ ds 10 ekg ds osru ds vkSlr ls gSA
vkSlr osru = (8000 x 10 +5000 x 10)
m

10
ee

= Rs. 13,000
(D

eagxkbZ Hkkk lsok fuo`fk ykHkksa ds fy, osru ugha gS blfy, bl ms'; ds fy, osru ugha ekuk
x;k gSA
e

(c) ;fn minku Hkqxrku vf/kfu;e] 1972 ykxw gks (If Payment of Gratuity Act, 1972
ut

applies) xzsP;qbVh Hkqxrku vf/kfu;e ykxw gsus ds dkj.k fuEu jkf'k;ksa esa ls lcls de jkf'k
it
st

dj&eqDr gksxhA
In

Rs.
(a) Actual amount of gratuity received 1,80,000
ti
ra

(b) 15 days salary for each year of service 1,68,000


a

(c) Maximum exempted amount 3,50,000


Bh

bl izdkj 1]68]000 #- dh jkf'k dj eqDr gksxh rFkk 180000 & 168000 = 12]000 #- dh
jkf'k dj&;ksX; gksxhA
va

fVIi.kh &
sh

1- lsok ds izR;sd o"kZ ds fy, 15 fnu ds osru ds vk/kkj ij 28 o"kksZa dh lsok ds fy, dj&eqDr jkf'k
dh x.kuk fuEu izdkj dh xbZ gS&
Vi

(8000+2400) x 1/26 x 15 x 28 = Rs. 1,68,000


in

2- lsok o"kksZa dh x.kuk gsrq 6 ekg ls vf/kd dh vof/k dks ,d o"kZ ekuk tkrk gSA
Ja

B.Com.-II/V/83
is a ' ku
(Pension)

deZpkjh dks lsok&fuo`fk ds ckn HkwriwoZ fu;ksDrk ls izkIr ;k izkI; isa'ku osru 'kh"kZd dh vk;

un
esa dj ;ksX; gksrh gSA ikfjokfjd isa'ku (Family Pension) dh izkIr jkf'k vU; lk/kuksa ls vk; 'kh"kZd

dn
esa dj&;ksX; gksrh gS D;ksafd Hkqxrku drkZ rFkk izkIr drkZ ds e/; fu;ksDrk&deZpkjh lEcU/k ugha gksrk

La
gSA
isa'ku ds cnys izkIr ,d&eq'r jkf'k vFkkZr~ lkjkaf'kr isa'ku (Commuted Pension)-;fn

),
ity
deZpkjh isa'ku dh iwjh jkf'k ;k mlds Hkkx ds cnys ,d&eq'r jkf'k izkIr dj ysrk gS rks ,slh ,d&eq'r
jkf'k Hkh osru dh vk; ekuh tkrh gSA isa'ku ds LFkku ij ,d&eq'r Hkqxrku esa ls fuEukafdr jkf'k

rs
dj&eqDr gksxh&

ive
v dsUnzh; ljdkj] jkT; ljdkj] LFkkuh; lkk vFkok fdlh oS/kkfud fuxe ls izkIr ,d&eq'r isa'ku

Un
dh laiw.kZ jkf'k dj&eqDr gksrh gSA /kkjk 10 (10A) i
c vU; fdlh fu;ksDrk ls izkIr gksus ij& ed
(i) ;fn deZpkjh dks ,d&eq'r isa'ku ds lkFk xzsP;qbVh Hkh izkIr gqbZ gS rks mls Lohd`r dqy
m

isa'ku ds 1@3 Hkkx rd dh ,d eq'r jkf'k dj&eqDr gksxh A


ee

(ii) ;fn deZpkjh dsoy ,d&eq'r isa'ku izkIr djrk gS] xzsP;qbVh izkIr ugha djrk gS rks mls
(D

Lohd`r dqy isa'ku ds 1@2 Hkkx dh ,d&eq'r jkf'k rd dj eqDr gksxhA


e

[/kkjk 10 (10A) (ii)]


it ut

Li"Vhdj.k & ;fn deZpkjh us isa'ku dk dqN Hkkx gh ,d&eq'r djk;k gS rks 'ks"k Hkkx tks ,d&eq'r
st

ugha djk;k gS] dj&;ksX; gksxk pkgs og ljdkjh deZpkjh gks ;k vU; deZpkjhA
In

mnkgj.k (Illustration) 4.11 %


ti
ra

Jh iznhi fot;uxj fLifuax feYl ls 31 fnlEcj] 2009 dks lsok&eqDr gq,A lsok fuo`fk ds
a

le; mudk osru 3]500 #- izfr ekg FkkA mudks 1]000 #- izfrekg isa'ku Lohd`r dh xbZA mUgksaus bl
Bh

isa'ku ds 3@4 Hkkx dh ,d&eq'r jkf'k 1 ekpZ] 2010 dks 20]000 :0 izkIr dhA mUgksaus bl fu;ksDrk
dh 30 o"kZ lsok dhA dj&fu/kkZj.k o"kZ 2010&11 ds fy, mudh osru 'kh"kZd dh dj&;ksX; vk; Kkr
va

dhft,A
sh

Shri Pradeep retired from Vijaynagar Spinning Mills on 31st December, 2009. At the time of
Vi

retirement he was getting a salary of Rs. 3,500 p.m. His pension was sanctioned at Rs.1,000 p.m. He
got 3/4 th of this pension commmuted on March 1, 2010 and the commuted value received by him
in

was Rs.20,000. He served this employer for 30 years. Compute his taxable income from Salaries for
Ja

the assessment year 2010-11.

B.Com.-II/V/84
gy (Solution) :
Computation of Taxable Income from Salaries for the Assesment Year2010-11

Rs. Rs.

un
Salary (Rs. 3500 x 9) 31,500

dn
Pension (Non-commuted part) :

La
January 1, 2010 to Feb. 28, 2010 (1000 x 2) 2,000
March 2010 (250 x1) 250 2,250

),
Commuted value of Pension : 20,000

ity
Less: Exempt (20000 x 4/3 x 1/2) 13,333 6,667

rs
Gross Income from Salaries 40,417

ive
Less : Deduction (u/s16) Nil

Un
Taxable Income from Salaries 40,417
ed
fVIi.kh %
m
(i) Jh iznhi dks 3@4 Hkkx ds fy, 20000 #- is'ku dh ,d eq'r jkf'k izkIr gqbZA pwfd Jh iznhi dks
ee

xzsP;qVh ugha feyh gS vr% dqy Lohd`r isa'ku dh 1@2 Hkkx dh ,d eq'r jkf'k 20000 x 4@3 x
1@2 =13]333 #- dj eqDr gksxhA isa'ku dk 1@4 Hkkx izfrekg izkIr gksxk tks dj ;ksX; gksxkA
(D

(ii) Jh iznhi dks izFke nks ekg rd iw.kZ isa'ku izkIr gksxh rFkk 1 ekpZ] 2010 dks ,d eq'r jkf'k izkIr
e

gksus ds i'pkr~ 250 #i;s izfrekg dh isa'ku izkIr gksxhA


itut

{kfriwfrZ [/kkjk 10 10B]


st

(Compensation)
In

v lsok 'krksZa esa ifjorZu djus ij vFkok lsok ls gVkus ij izkIr {kfriwfrZ & deZpkjh dks lsok
ti
ra

ls gVkus ij vFkok lsok 'krksZa esa ifjorZu djus ij mls ns; ;k izkIr {kfriwfrZ dh lai.w kZ jkf'k dj
;ksX; gksrh gSA
a
Bh

c NaVuh ;k O;olk; cUn gksus ij izkIr {kfriwfrZ [/kkjk 10 (10B)] & ;fn fdlh Jfed
(workman) ;k deZpkjh dks deZpkfj;ksa esa NaVuh djus ds dkj.k vFkok fu;ksDrk dk O;kikj ;k
va

m|ksx cUn gks tkus ds dkj.k lsok ls gVk;k tk, vkSj mls vkS|ksfxd fookn vf/kfu;e] 1947 ;k
sh

fdlh vU; dkuwu ;k fdlh le>kSrs ds vUrxZr mls {kfriwfrZ izkIr gksrh gS rks ,slh {kfriwfrZ dh
jkf'k esa ls fuEukafdr esa ls tks jkf'k lcls de gS] ds cjkcj jkf'k dj eqDr gksxh vkSj 'ks"k jkf'k
Vi

dj ;ksX; gksxh] tks deZpkjh ds osru esa 'kkfey dh tk;sxh &


in

(i) {kfriwfrZ dh izkIr ;k izkI; jkf'k] ;k


Ja

(ii) vkS|kSfxd fookn vf/ku;e] 1947 dh /kkjk 25F ds okD;ka'k (b) ds izko/kku ds vuqlkj Kkr dh
xbZ jkf'k] ;k
(iii) 5]00]000 #i;sA
B.Com.-II/V/85
Li"Vhdj.k & v vkS|kSfxd fookn vf/ku;e] 1947 dh /kkjk 25F ds okD;ka'k (b) ds
izko/kkuksa ds vuqlkj jkf'k dk fu/kkZj.k & izR;sd lsok o"kZ ds fy, 15 fnu dk vkSlr osruA
lsok o"kksZa dh x.kuk& lsok ds 6 ekg rd dh vof/k dks NksM+ fn;k tkrk gS rFkk 6 ekg ls vf/kd
vof/k dks iwjk ,d o"kZ ekuk tkrk gSA

un
vkSlr osru ;k etnwjh& lsok fuo`fk okys ekg ds rqjUr iwoZ ds 3 dyS.Mj ekgksa esa Jfed dks ns;

dn
osru dk vkSlr Kkr fd;k tkrk gSA

La
rhu dyS.Mj ekgksa ds osru dk ;ksx

),
vkSlr osru =
rhu dyS.Mj ekgksa ds fnuksa dh la[;k

ity
rs
osru ;k etnwjh ls rkRi;Z& bl x.kuk ds fy, ^osru* dk vFkZ cksul] xszP;qbVh] ,oa deZpkjh dY;k.k

ive
ds fy, LFkkfir dks"k esa fu;ksDrk ds va'knku dks NksM+dj leLr ikfjJfed udn ,oa lqfo/kkvksa dk
ewY; ls gS ftls eqnzk esa O;Dr fd;k tk ldsA lqfo/kkvksa dk mfpr cktkj ewY; fy;k tkrk gS rFkk

Un
Hkkksa dh ldy jkf'k lfEefyr dh tkrh gS u fd dj & ;ksX; jkf'kA
c bl dj&eqfDr dk ykHk ml deZpkjh dks ugha feyrk gS(
ed
(i) tks eq[;r% izcU/kd vFkok iz'kkld ds :i esa fu;qDr gks( ;k
m

(ii) ;fn og v/kh{kd (Supervisor) ds :i esa fu;qDr gSa rFkk izfrekg 1600 :- ls vf/kd osru izkIr
ee

djrk gS( ;k
(D

(iii) tks v/kh{kd ds :i esa fu;qDr gks ijUrq dk;Z eq[;r% izcU/kd dk djrk gksA
e

,sfPNd lsok&fuo`fk ij izkIr jkf'k [/kkjk 10 10C]


ut

(Amount received on Voluntary Retirement)


it
st

lkoZtfud {ks= dh dEiuh ;k vU; dEiuh] fdlh dkuwu ds vUrxZr LFkkfir lkk ;k LFkkuh;
In

lkk] lgdkjh lfefr vFkok dsUnz ;k jkT; vf/kfu;e ds vUrxZr LFkkfir fo'ofo|ky;] Hkkjrh;
ti

rduhdh laLFkku] dsUnzh; ljdkj }kjk vf/klwfpr izcU/k laLFkku] jkT; ljdkj vFkok dsUnzh; ljdkj
ra

dk dksbZ deZpkjh LoSfPNd lsok fuo`fk ;kstuk ds vUrxZr vodk'k xzg.k djrk gS rks mls bl ;kstuk
a

ds vUrxZr izkIr jkf'k /kkjk 10 (10C) ds vuqlkj vf/kdre ]500]000 :- rd dj eqDr gksxhA bl
Bh

dj&eqfDr dk ykHk deZpkjh dsoy ,d ckj gh ys ldrk gSA


va

/kkjk 10 (10C) ds vUrxZr jkf'k dj&eqDr gksus ds fy, ;g vko';d gS fd bl lEcU/k esa
cukbZ x;h dksbZ Hkh ;kstuk fu;e 2BA dh O;oLFkk;sa bl izdkj gSa&
sh

(i) ;g ;kstuk mu deZpkfj;ksa ij gh ykxw gksrh gS tks 40 o"kZ dh mez ds gks pqds gSa ;k tks 10
Vi

o"kZ dh lsok iw.kZ dj pqds gSaA ;g fu;e LoSfPNd i`FkDdj.k dh fLFkfr esa lkoZtfud {ks= dh
dEiuh ij ykxw ugha gksrk gSA
in

(ii) ;g ;kstuk dEiuh ;k izkf/kdj.k ;k lgdkjh lfefr ds lHkh deZpkfj;ksa ij ykxw gksrh gS ijUrq
Ja

lapkydksa ij ykxw ugha gksrh gSA


(iii) ,sfPNd vodk'k xzg.k djus ls gq, fjDr in dks Hkjk ugha tk;sxkA
(iv) ,sfPNd vodk'k xzg.k djus okys deZpkjh dks mlh izcU/k dh vU; laLFkk esa fu;qDr ugha fd;k

B.Com.-II/V/86
tk;sxkA
(v) LoSfPNd vodk'k xzg.k djus ij ns; jkf'k fuEu jkf'k;ksa ls vf/kd ugha gksxh&
(a) lsok ds izR;sd lEiw.kZ o"kZ ds fy, 3 ekg dk osru] ;k
(b) lsok fuo`fk dh cph gqbZ vof/k dks vodk'k xzg.k djus ds le; ds osru ls xq.kk djus

un
ij Kkr jkf'kA

dn
Li"Vhdj.k&
(i) osru ls vk'k; ewy osru] egaxkbZ Hkkk lsok 'krksZ ds v/khu gksus ij gh rFkk fch ij vk/kkfjr

La
deh'ku ls gS tks vafre osru ds vk/kkj ij Kkr fd;k tkrk gSA

),
(ii) lkoZtfud {ks= dh dEiuh ds deZpkjh dks LoSfPNd i`FkDdj.k ;kstuk ds vUrxZr lsok ls gVkus

ity
ij izkIr jkf'k Hkh bl /kkjk ds fu;ekuqlkj dj&eqDr gksxhA

rs
mnkgj.kkFkZ&,d lkoZtfud {ks= dh dEiuh ds deZpkjh dks LoSfPNd i`FkDdj.k ;kstuk (Voluntary

ive
Seperation Scheme) ds vUrxZr 1 Qjojh 2010 dks lsok ls gVk;k x;kA lsok fuo`fk ds le; ml

Un
deZpkjh dks 10]800 :- ewy osru rFkk 2700 :- eagxkbZ Hkkk lsok 'krZ ds vuqlkj izkIr gks jgk
FkkA og deZpkjh 1 fnlEcj] 1996 ls lsok esa Fkk rFkk mldh 5]10]000 #- {kfriwfrZ ds :i esa pqdk;sA
ed
/kkjk 10 (10C) ds vUrxZr dj eqDr {kfriwfrZ dh jkf'k fu;e 2BA ds vuqlkj fuEu eas ls U;wure
gksxh %
m

v lsok ds izR;sd iw.kZ o"kZ ds fy, 3 ekg dk osru (13x3x13,500) 5]26]500 #-


ee

c lsok dh cph gqbZ vof/k dk osru (42x13,500) 5]67]000 #-


(D

l vf/kdre jkf'k 5]00]000 #-


n okLro esa izkIr jkf'k 5]10]000 #-
e
ut

vr% 5]00]000 #- dj eqDr gksaxs rFkk 'ks"k jkf'k 10]000 :- dj ;ksX; gksxhA
it

nq?kZVuk esa viax gksus ;k e`R;q gksus ij deZpkjh {kfriwfrZ vf/kfu;e 1948 (Workmen
st

Compensation Act, 1948) ds vUrxZr izkIr jkf'k dj eqDr gksrh gSaA


In
ti

mnkgj.k (Illustration) 4.12 :


ra

Jh 'kadj yky 1 fnlEcj] 1996 ls us'kuy bfUtuh;fjax dEiuh fy-] t;iqj esa Jfed ds :i
a
Bh

esa dk;Zjr gSa 1 tuojh] 2007 ls mudks izfrekg 11]700 #- dk ewy osru rFkk 1950 #- dk egaxkbZ Hkkk
izkIr gks jgk gSA 1 flrEcj] 2009 dks deZpkfj;ksa dh NaVuh ds dkj.k mUgsa ukSdjh ls gVk fn;k x;k
va

rFkk 1]80]000 #- {kfriwfrZ dh jkf'k ds :i esa mUgsa fn;s x;sA vuqeksfnr lqij,uq,'ku Q.M ls mUgas
41]000 #- izkIr gq,A blds vykok muds [kkrs esa tek 8 ekg ds vftZr vodk'k ds cnys esa mUgsa
sh

1]09]200 #i;s rFk minku ds 2]13]750 #- Hkh izkIr gq,A


Vi

dj&fu/kkZj.k o"kZ 2010&11 ds fy, Jh 'kadjyky dh osru 'kh"kZd dh dj&;ksX; vk; Kkr dhft,A
in
Ja

Shri Shankar Lal is working as a worker in National Engineering Co. Ltd. Jaipur since 1st
December, 1996. Her is getting Rs.11,700 p.m. as basic pay and Rs. 1950 as dearness allowance
since 1st January, 2007. He was terminated on account of retrenchment of employees on 1st
September, 2009 and he was paid Rs. 1,80,000 as compensation. He got Rs. 41,000 from ap-

B.Com.-II/V/87
proved superannuation fund. In addition to above, he also received Rs.1,09,200 for 8 months earned
leave credit to his account and Rs. 2,13,750 as gratuity.

Compute taxable income from salaries of Shri Shankar Lal for the assessment year 2010-11.

un
gy (Solution) :
Computation of Taxable Income from Salaries of

dn
Shri Shankar Lal for the Assessment year 2010-11

La
Rs. Rs.
Basic Pay (11700 x 5) 58,500

),
Dearness Allowance (1950 x 5) 9,750

ity
Compensation 1,80,000

rs
Less : Exempt 86,796 93,204

ive
Amount received from Approved Superannuation
Fund (exempted) Nil

Un
Earned Leave Salary 1,09,200
Less : Exempt ed 93,600 15,600
Gratuity 2,13,750
m
Less : Exempt 1,02,375 1,11,375
ee

Gross Income from Salaries 2,88,429


Less : Deduction u/s 16 Nil
(D

Taxable Income from Salaries 2,88,429


e
ut

fVIi.kh %
it

(1) NaVuh ij izkIr {kfriwfrZ dh dj&eqDr jkf'k dh x.kuk%&


st

osru % NaVuh ls iwoZ ds rhu dyS.Mj ekg dk vkSlr nSfud osruA osru esa cksul] minku ,oa deZpkjh
In

dY;k.k ds fy, LFkkfir oS/kkfud dks"k esa fu;ksDrk dk va'knku dks NksMd
+ j leLr ikfjJfed udn
ti

,oa lqfo/kkvksa ds :i esa ftls eqnzk esa O;Dr fd;k tk lds] dks lfEefyr fd;k tkrk gSA
ra

(11,700 x3) + (1,950 x 3)


a

vkSlr nSfud osru = 92 = Rs. 445.11


Bh

lsok dh vof/k % 12 o"kZ 9 ekg ;k 13 o"kZ


fuEu esa ls U;wure jkf'k dj&eqDr gksxh %
va

v izkIr jkf'k 180000 #-


sh

c izR;sd lsok o"kZ dh vof/k ds fy, 15 fnu dk osru = (445.11 x15 x13)
Vi

= 86,796 #-
l vf/kdre 500000 #-
in

vr% dj&eqDr jkf'k 86796 #- gksxhA


Ja

2 vftZr vodk'k dh dj&eqDr jkf'k dh x.kuk %


fuEu esa ls U;wure jkf'k dj&eqDr gksxh % #i;s
v okLro esa izkIr jkf'k 1]09]200

B.Com.-II/V/88
c ekU; vof/k dk vkSlr osru (8 x 11,700) 93]600
l vf/kdre 10 ekg dk vkSlr osru (10 x 11,700) 1]17]000
n dsUnzh; ljdkj }kjk fu/kkZfjr jkf'k 2]40]000
vr% dj&eqDr jkf'k 93600 #- gksxhA

un
(11,700 x10)

dn
vkSlr osru = 10 = 11,700 #-

La
eagxkbZ Hkkk lsok 'krksZa ds vuqlkj ugha gS] blfy, bl ms'; ds fy, osru esa lfEefyr ugha fd;k

),
x;k gSA

ity
3 Jh 'kadjyky dks izkIr minku dh jkf'k ij minku Hkqxrku vf/kfu;e] 1972 ds fu;e ykxw gksaxsaA
minku dh dj&eqDr jkf'k dh x.kuk%

rs
lsok dh vof/k% lsok dh vof/k 12 o"kZ 9 ekg vFkkZr~ 13 o"kZ FkhA

ive
Un
(11]700 +1]950) 13]650
vkSlr nSfud osru = 26 26 = 525 #-
minku dh dj&eqDr jkf'k fuEu esa ls U;wure gksxh %
ed
#i;s
m
v izkIr jkf'k 2]13]750
ee

c izR;sd lsok o"kZ dh vof/k ds fy, 15 fnu dk osru 1]02]375


(D

(525 x 15 x13)
l vf/kdre 3]50]000
e

vr% dj&eqDr jkf'k 1]02]375 :- gksxhA


ut

4 vuqeksfnr lqij,uq,'ku Q.M ls izkIr jkf'k iw.kZr;k dj&eqDr gksrh gSA


it
st

mnkgj.k (Illustration) 4.13 :


In

Jh v'kksd xqIrk t;iqj esa iqfyl vf/kdkjh gSa mudks 1 tuojh] 2005 ls 12000&420&18300
dh xzsM feyh gqbZ gSa mUgsa ewy osru dk 6% 'kgjh {kfr iwfrZ Hkkk feyrk gS mUgsa tuojh 2009 ls ewy
ti
ra

osru ds 32% dh nj ls eagxkbZ Hkkk feyk gqvk gSA jkT; ljdkj ds 5 tuojh 2010 ds vkns'kkuqlkj
a

mUgsa 1 tqykbZ 2009 ls ewy osru dk 38% eagxkbZ Hkkk feyus ds vkns'k gq,A mUgsa xr o"kZ esa fEukafdr
Bh

Hkks ,oa vuqykHk Hkh izkIr gq,%


1- onhZ Hkkk 1]000 #- izfrekgA
va

2- euksjatu Hkkk 600 #- izfr ekg


sh

3- ?kj ij VsyhQksu dh fu%'kqYd lqfo/kkA xro"kZ esa 24]000 :- dk Hkqxrku gqvkA


4- ?kj ls dk;kZy; ,oa dk;kZy; ls ?kj rd vkus ds fy, 1600 lhlh dh dkj dh lqfo/kkA
Vi

5- fdjk;k eqDr ljdkjh vkokl dh lqfo/kk ftldk mfpr fdjk;k 4]000 #- izfr ekg gSA ;fn ;g
in

edku fdjk;k eqDr ugha gksrk rks ljdkjh fu;ekuqlkj muds ewy osru dk 4% fdjk;s ds :i
Ja

esa osru ls dkV fy;s tkrsA


6- ?kj ij ukSdj dh lqfo/kk ftlds osru ,oa Hkks 900 #- izfr ekg gSA
7- ?kj ij lqj{kk xkMZ dh lqfo/kk ftlds osru ,oa Hkks 1]130 #- izfr ekg gSA
8- 30]000 #- dh ykxr ds QuhZpj dh lqfo/kkA
B.Com.-II/V/89
9- lekpkj i= ,oa if=dkvksa dh lqfo/kk ij xr o"kZ esa O;; 2]400 #-
10- mudh iRuh ds xr o"kZ esa fons'k esa bykt djokus ij ljdkj us mUgsa 2]60]000 #- dk Hkqxrku
fd;kA Jherh ,oa Jh xqIrk dh ;k=k ds O;; 2]40]000 #- rFkk fons'k esa Bgjus ,oa Hkkstu vkfn
ds 60]000 #- dk Hkqxrku Hkh ljdkj us fd;kA fjtoZ cSad }kjk Lohd`r jkf'k 2]80]000 #- FkhA

un
11- xr o"kZ esa Jh xqIrk ljdkjh dk;Z ls 40 fnu fons'k esa jgsA bl vof/k esa fons'k Hkkk 500 #-

dn
izfr fnu feysA Hkkstu] lokjh ,oa Bgjus dh lqfo/kk ij ljdkj us Jh xqIrk ij 70]000 :i;s
O;; fd;s A fons'k esa mUgas 48]000 #- dh HkasV ,oa migkj Hkh izkIr gq,A

La
;g ekurs gq, fd xr o"kZ esa Jh xqIrk us 1]800 #- jkT; ljdkj dks fu;kstu dj pqdk;s gSa

),
rFkk izR;sd en dh jkf'k dh x.kuk Hkqxrku ds le; fudVre :i;s esa dh tkrh gSA mudh dj&

ity
fu/kkZj.k o"kZ 2010&11 ds fy, osru 'kh"kZd dh dj ;ksX; vk; Kkr dhft,A

rs
Shri Ashok Gupta is a PoliceOfficer at Jaipur. He is in the grade of Rs. 12,000-420-18,300

ive
since 1st January, 2005. He gets 6% of basic pay as City Compensatory Allowance. He has been

Un
getting 32% of basic pay as dearness allowance since January, 2009. As per announcement of the
State Govt. dated 5the January, 2010 he was entitled to get 38% of basic pay as dearness allowance
ed
since 1st July, 2009. During the previous year he got the following other allowances and perquisites:
1. Uniform Allowance Rs.1,000 per month.
m

2. Entertainment Allowance Rs. 600 per month.


ee

3. Free telephone facility at residence for which the Government has paid Rs. 24,000 during the
(D

previous year.
4. Motor Car (1600cc) facility for going to and coming from his office and residence.
e

5. Rent free Government accommodation, fair rent of which is Rs.4,000 per month. Had he not got
ut

been provided free of rent, 4% of basic pay would have been deducted from his salary according
it
st

to the Government rules.


In

6. Servant facility at residence -salary and allowances of the servant are Rs.900 per month.
7. Guard facility at residence -salary and allowances of the guard are Rs.1,130 per month.
ti
ra

8. Furniture facility costing Rs.30,000.


a

9. During the previous year, Govt. paid Rs.2,400 for the facility of news papers and periodicals.
Bh

10. During the previous year, the Govt. paid Rs. 2,60,000 for treatment of his wife in a forreign
country. The Govt. also paid Rs.2,40,000 for travelling expenses and Rs.60000 for boarding
va

and lodging of Mrs. and Mr. Gupta during heir stay in the foreign country. Amount sanctioned by
sh

Reserve Bank of India is Rs. 2,80,000.


11. During the year, he was on foreign tour for 40 days on Government duty. During this period he got
Vi

foreign allowance @ Rs.500 per day. The Government incurred Rs.70,000 on the boarding,
in

coveyance and lodging of Mr. Gupta. He also received gifts and presents worth Rs.48,000 in his
Ja

foreign tour.

Compute taxable income from salaries for the assessment year 2010-11 assuming that Mr.
Gupta has paid Rs. 1,800 to the State Government for employment tax and calculation of each item
at the time of payment is rounded to nearest rupee only.
B.Com.-II/V/90
gy (Solution):
Computation of Taxable Income from Salaries of
Mr. Ashok Gupta forthe Assessment Year 2010-11
Rs. Rs.

un
Basic Pay:

dn
March 2009 to December 2009 (13,680 x 10) 1,36,800
January 2010 to Feb. 2010 (14,100 x 2) 28,200 1,65,000

La
City Compensatory Allowance (821 x10) 8,210

),
(846 x 2 ) 1,692 9,902

ity
Dearness Allowance :

rs
March, 2009 to June 2009 (32%) i.e. (4,378 x 4) 17,512

ive
July,2009 to Feb., 2010 (38%) 41,904 59,416
i.e. (5198 x 6 + 5358 x 2)

Un
Uniform Allowance 12,000
Less : Exempt 12,000 Nil
Entertainment Allowance
ed 7,200
m
Free telephone facility (exempted) Nil
Value of Rent free accommodation (547 x 10+564 x2) 6,598
ee

Add : Value of Furniture facility 3,000 9,598


(D

Value of car facility (not perquisite) Nil


Value of servant facility 10,800
e
ut

Value of Guard Facility Nil


it

News Papers and periodicals Nil


st

Expenses on Medical treatment and stay 3,20,000


In

Less : Exempt 2,80,000 40,000


ti

Expenses on travel for medical treatment 2,40,000


ra

Less : Exempt Nil 2,40,000


a

Gross Income from Salaries 5,41,916


Bh

Less : Deductions :
(i) Entertainment Allowance [u/s 16 (ii)] 5,000
va

(ii) Employment Tax [u/s 16 (iii)] 1,800 6,800


sh

Taxable Income from Salaries 5,35,116


Vi

fVIi.kh %
in

1 euksjt
a u Hkks dh fuEu esa ls U;wure jkf'k dh dVkSrh nh x;h gS D;ksfa d djnkrk ljdkjh deZpkjh gS&
Ja

#i;s
v Hkks dh jkf'k 7]200
c ewy osru dk 1@5 Hkkx 33]000
l vf/kdre 5]000
B.Com.-II/V/91
2 ljdkjh deZpkjh ds fy, fons'k Hkkk ,oa fons'k esa izkIr gq, vuqykHk dj eqDr gksrs gSaA
3 migkj ,oa HksaV vk; dh ifjHkk"kk esa ugha vkrs gSaA
4 lqj{kk xkMZ dh lqfo/kk deZpkjh ds fy, vuqykHk ugha ekuh tk ldrh gS D;ksafd ;g ljdkjh O;oLFkk
dk ,d Hkkx gksrk gSA

un
5 onhZ Hkkk /kkjk 14 (i) ds vUrxZr okLrfod O;;ksa rd dj eqDr gksrk gSA

dn
6 fons'kksa esa fpfdRlk ij O;; rFkk Bgjus ,oa Hkkstu vkfn ij O;; fjtoZ cSad }kjk Lohd`r jkf'k rd
gh dj &eqDr gksrs gSaA

La
7 djnkrk dh ldy dqy vk; fpfdRlk vuqykHk dks 'kkfey u djrs gq, 2 yk[k :i;s ls vf/kd

),
gS blfy, fons'k esa fpfdRlk gsrq ;k=k djus ij gq, O;; dj&eqDr ugha gksaxsaA

ity
8 i=&if=dkvksa dh lqfo/kk dk;kZy; mi;ksx gsrq vko';d ekudj dj&eqDr dh xbZ gSA

rs
vH;kl ds fy, iz'u

ive
(Questions for Exercise)

Un
vfr y?kwkjkRed iz'u
(Very short answer type questions)
ed
fuEufyf[kr iz'uksa dk mkj vf/kdre 20 'kCnksa esa nhft, &
m
(Answer the following Questions in Maximum 20 words)
1- ,d lk>snkj }kjk QeZ ls izkIr ikfjJfed ^osru* 'kh"kZd esa dj&;ksX; D;ksa ugha gksrk gS\
ee

Why remuneration received by a partner from the firm is not taxable under the head 'salaries'?
(D

2- ^vuqykHk* ls D;k rkRi;Z gS\


What do you mean by 'Perquisite'?
e

3- fu;ksDrk }kjk j[kh tkus okyh ,slh Hkfo";&fuf/k;ksa ds uke fyf[k,] ftuesa muds deZpkjh gh lnL;
ut

cu ldrs gSaA
it
st

Give names of the provident funds maintained by employer in which only his employee can be a
In

member.
4- cPpksa dh f'k{kk dk Hkkk fdl lhek rd dj&eqDr gksrk gS\
ti
ra

To what extent is the children education allowance exempt from tax?


a

5- cPpksa dk Nk=kokl Hkkk fdl lhek rd dj&eqDr gksrk gS\


Bh

To what extent is the children hostel allowance exempt from tax?


6- dj eqDr osru ls vki D;k le>rs gSa\
va

What do you mean by tax-free salary?


sh

7- Jh ujsUnz ,d lkoZtfud lhfer dEiuh esa vf/kdkjh ds :i esa fu;qDr gSaA os 1 tqykbZ 2006 ls
8]000&500&14]000 #- ds osrueku esa gSA dj fu/kkZj.k o"kZ 2010&11 ds fy, buds ewy osru dh
Vi

x.kuk dhft,A
in

Shri Narendra is employed as an officer with a public limited company. He is in the pay scale of
Ja

Rs. 8,000-500-14,000 since 1st July, 2006. Calculate his basic salary for the assessment year
2010-11. (Ans. Rs.1,12,500)
8- ,d deZpkjh dks xr o"kZ 2009&10 esa mlds osru esa ls izekf.kr Hkfo"; fuf/k esa mlds va'knku ds
10000 #- osru cpr ;kstuk ds vUrxZr thou chek izhfe;e ds 8000 #- okgu _.k dh olwyh
B.Com.-II/V/92
10]000 #- vk;dj ds 7]000 #- rFkk fu;ksDrk }kjk deZpkjh dks jgus gsrq fn;s x;s edku dk
fdjk;k ewy osru dk 10% dkVus ds ckn 1]00]000 #- osru izkIr gqvkA mldk ewy osru Kkr
dhft,A
An employee of a company received a sum of Rs. 1,00,000 as salary during the previous year

un
2009-10 after deduction of Rs. 10,000 as his contribution to Recognised Provident Fund, Rs.

dn
8,000 as Life Insurance premium under the Salary Saving Scheme, Rs.10,000 as recovery of
conveyance loan, Rs. 7,000 as income tax and house rent @ 10% of his basic salary for the

La
residential house provided by the employer. Calculate his basic salary. (Ans. 1,50,000)

),
ity
9- ,d deZpkjh dks vius fu;ksDrk ls dk;kZy; rFkk futh iz;ksx ds fy, ,d 20 gklZ ikoj dh eksVj
dkj dh lqfo/kk nh x;h gSA pkyd dh lqfo/kk Hkh lkFk esa miyC/k gSA fuEu ifjfLFkfr;ksa esa bl

rs
vuqykHk dk ewY; crkb,&

ive
(i) ;fn dkj dks pykus ds leLr O;; fu;ksDrk pqdkrk gksA

Un
(ii) ;fn futh iz;ksx ds pykus ls lEcfU/kr O;; deZpkjh Lo;a pqdkrk gksA deZpkjh dk osru
10000 #i;s izfrekg gSA ed
An employee has been provided by his employer with a facility of Motor Car of 20 HP rating for
m
both official and personal use. The facility of driver is also available with it. State the value of his
perquisite in the following circumstances:
ee

(i) If all expenses for running this vehicle are paid by the employer.
(D

(ii) If the expenses for running this vehicle for private use are paid by the employee himself. The
salary of the employee is Rs. 10000 P.M.
e
ut

[Ans (i) Rs. 39,600 (ii) Rs. 21,600]


it
st

10- e;wj VsDlVkbYl fy-] HkhyokM+k ds ,d deZpkjh dk ewy osru 8]000 #i;s izfrekg gSA mls fu;ksDrk
In

ls 1]000 #- izfrekg eagxkbZ Hkkk lsok 'krksZa ds vUrxZr rFkk 1600 #- izfrekg edku fdjk;k Hkkk
Hkh izkIr gksrk gSA mlus 1]000 #- izfrekg dk edku fdjk;s ij ys j[kk gsSA dj&fu/kkZj.k o"kZ
ti
ra

2010&11 ds fy, edku fdjk;s Hkks dh fdruh jkf'k dj&;ksX; gksxhA


a

An employee of Mayur Textiles Ltd., Bhilwara gets a basic salary of Rs. 8,000 p.m. He also gets
Bh

Rs. 1,000 p.m. as dearness allowance (under service conditions), and Rs. 1600 p.m. as house
rent allowance from his employer. He lives in a rented house and pays Rs. 1,000 per month as
va

rent of this house. What amount of house rent allowance is taxable for the assessment year 2010-
sh

11. (Ans. 18,000)


Vi

y?kwkjkRed iz'u
in

(Short answer type questions)


Ja

fuEufyf[kr iz'uksa dk mkj vf/kdre 50 'kCnksa esa nhft, &


(Answer the following Questions in Maximum 50 words)
1- fdlh deZpkjh dks vius fu;ksDrk ls izkIr edku fdjk;k Hkkk fdl lhek rd dj&eqDr gksrk gS\

B.Com.-II/V/93
What is exemption in respect of house rent allowance received by the employee from his em-
ployer.
2- ,d deZpkjh dks vodk'k xzg.k ij izkIr minku fdl lhek rd dj&eqDr gksrk gS\ (i) ;fn og
ljdkjh deZpkjh gS (i) ;fn minku Hkqxrku vf/kfu;e 1972 ykxw ugha gksrk gSA

un
What is the limit of exemption in respect of gratuity received by an employee on his retirement?

dn
(i) If he is a government employee and (ii) If the Payment of Gratuity Act 1972 is not applicable.
3- os dkSu lh ifjfLFkfr;ka gSa ftuesa ,d deZpkjh dks vuqykHksak dh djns;rk ds fy, fof'k"V deZpkjh

La
dgk tkrk gS\

),
What are the circumstances under which an employee is said to be 'specified employee' for the

ity
purpose of taxability of perquisites?
4- dksydkrk] eqEcbZ] psUubZ vkSj fnYyh 'kgjksa ea ,d futh {ks= ds deZpkjh dks mlds fu;ksDrk }kjk

rs
nh x;h eqr lqlfTtr edku dh lqfo/kk dk ewY;kadu fdl izdkj fd;k tkrk gS\

ive
How is the facility of rent free furnished house facility provided to a private sector employee by

Un
his employer valued in the cities of Kolkata, Mumbai, Chennai, and Delhi?

fucU/kkRed lS)kfUrd iz'u


ed
m
(Essay type theoritical questions)
1- osru ls vki D;k le>rs gS\a ,slh dkSu lh vk;sa gSa tks ^osru* 'kh"kZd ds vUrxZr dj&;ksX; gksrh gS\
ee

What do you mean by the term 'Salary'? Which incomes are chargeable under the head 'Sala-
(D

ries'?
2- vuqykHk ls D;k rkRi;Z gS\ dkSu&dkSu ls vuqykHk dj ;ksX; gksrs gSa\
e
ut

What is perquisite? What are the taxable perquisites?


3- fuEukafdr vuqykHkksa dk ewY;kadu vki dSls djsaxs\ mnkgj.k lfgr le>kb;s&
it
st

Explain with examples, how would you value the following perquisites:
In

(i) fdjk;k eqDr vkokl lqfo/kk


ti

(Rent free accommodation)


ra

(ii) deZpkjh ds futh iz;ksx ds fy, dkj dh lqfo/kk


a

(Car facility for personal use of the employee)


Bh

(iii) fpfdRlk lqfo/kk ,oa fpfdRlk O;;ksa dk iquHkZj.k


(Medical facility and Re-imbursement of medical expenses)
va

(iv) xSl fctyh ,oa ikuh dh lqfo/kk


sh

(Facility of Gas, Electricity and Water)


4- fuEufyf[kr ij fVIif.k;ka fyf[k,&
Vi

(i) edku fdjk;k Hkkk


in

(ii) isa'ku dh ,d&eq'r jkf'k


Ja

(iii) minku
(iv) vftZr vodk'k dk udnhdj.k

B.Com.-II/V/94
Write notes on the following:
(i) House rent allowance
(ii) Commutation of Pension
(iii) Gratuity

un
(iv) Encashment of earned leave

dn
5- fuEu ds lEcU/k esa vk;dj vf/kfu;e ds D;k izko/kku gS\

La
(i) fj;k;rh fdjk;s ij feys gq, edku dk ewY;

),
(ii) is'a ku

ity
(iii) izekf.kr Hkfo"; fuf/k
ldy osru esa ls dVkSfr;ka

rs
(iV)

ive
What are the provisions of the income tax Act regarding the following:

Un
(i) Value of house provided at concessional rent;
(ii) Pension
(iii) Recognised Provident Fund
ed
m
(iv) Deductions From Salary
ee

O;kogkfjd iz'u (Practical questions)


(D

1- dj&fu/kkZj.k o"kZ 2010&11 ds fy, fuEukafdr djnkrkvksa dh osru 'kh"kZd dh ldy vk; Kkr
dhft,&
e
ut

Compate the gross income from salaries of the following assesses for the A.Y. 2010-11.
Item en Name of the assessee djnkrk dk uke
it
st

Ram Mohan Krishna Gopal


In

Rs. Rs. Rs. Rs.


ti

Basic Salary p.a. 36,000 70,000 70,000 1,00,000


ra

Dearness Allowance p.a. 9,000 15,000 5,000 25,000


a

Bonus p.a. 3,000 5,000 6,000 3,000


Bh

House Rent Allowance p.a. 3,600 7,000 30,000 50,000


Rent paid by assessee p.a. 2,700 14,000 35,000 50,000
va

Place of Service Sikar Bikaner Indore Delhi


sh
Vi
in
Ja

B.Com.-II/V/95
vU; lwpuk % d`".k rFkk xksiky dks eagxkbZ Hkkk lsok 'krksZa ds vUrxZr izkIr gksrk gSA
Other Information : Shri Krishna and Gopal are getting the dearness allowance under the terms of
Service.
(Ans. Ram : Rs.51600, Mohan : Rs. 90000 Krishna : Rs. 83500 Gopal : Rs. 140500)

un
2- fuEufyf[kr lwpukvksa ds vk/kkj ij Jh egsUnz dh dj&fu/kkZj.k o"kZ 2010&11 ds fy, osru 'kh"kZd

dn
dh dj&;ksX; vk; Kkr dhft, %
1 ewy osru 6000 #- izfr ekg

La
2 eagxkbZ osru lsok 'krksZa ds vUrxZr 600 #- izfrekgA

),
3 eagxkbZ Hkkk 1000 #- izfr ekgA

ity
4 euksjatu Hkkk 200 #- izfr ekgA
5 dk;kZy; lEcU/kh dk;ksZa ds fy, okgu Hkkk 1000 #- ;k=k Hkkk 6000 #- rFkk nSfud

rs
Hkkk 4000 #- iwjs o"kZ esa izkIr gq,A

ive
6 ioZrh; {ks= {kfriwjd Hkkk 600 #- izfrekgA

Un
7 tu&tkfr {ks= Hkkk 300 #- izfrekgA
8 djnkrk ds rhu cPpksa ds fy, gksLVy O;; {kfriwjd Hkkk 450 #- izfrekg izfr cPpkA
ed
9 edku fdjk;k Hkkk 1600 #- izfr ekgA Jh egsUnz bl edku ds fy, 2500 #- izfr
ekg fdjk;k pqdkrk gSA
m

10 djnkrk dks 2009&10 fokh; o"kZ esa 1 fnlEcj] 2008 ls 350 #i;s izfr ekg dh nj
ee

ls vUrfje jkgr dh jkf'k izkIr gqbZ] tks lsok 'krksZa ds vUrxZr gSA
(D

11 ?kj ls dk;kZy; vkus o tkus ds O;;ksa dh {kfriwfrZ ds fy, okgu Hkkk 1050 #- izfrekgA
djnkrk mkj izns'k ljdkj ds ou foHkkx esa ,d vf/kdkjh gS rFkk leqnzry ls 1100 ehVj dh
e

apkbZ okys ,d LFkku ij lsokjr gSA djnkrk dh vU; dksbZ vk; ugha gSaA
it ut
st

Determine the taxable income of Shri Mahendra under the head "Salaries" for the assessment
In

year 2010-11 on the basis of the following information:


ti

(1) Basic Pay Rs. 6,000 per month.


ra

(2) Dearness Pay (As per terms of service agreement) Rs. 600 per month.
a

(3) Dearness Allowance Rs. 1,000 per month.


Bh

(4) Entertainment Allowance Rs. 200 per month.


(5) He received Rs. 1,000 as Conveyance Allowance, Rs. 6,000 as Travelling Allowance and Rs.
va

4,000 as Daily Allowance during the year for the purpose of his office duties.
sh

(6) Hill Area Compensatory Allowance Rs. 600 per month.


(7) Tribal Area Allowance Rs. 300 per month.
Vi

(8) Hostel Expenses Compensdatory Alowance Rs. 450 per month per child for three children.
in

(9) House Rent Allowance Rs. 1,600 per month. Shri Mahendra pays Rs. 2,500 per month as rent
Ja

for this house.


(10) During the financial year 2009-10 the assessee received the amount of interim relief @ Rs. 350
per month since 1st December, 2008 which is under the terms of service.

B.Com.-II/V/96
(11) Conveyance Allowance Rs. 1,050 per month is given to compensate the expenses in connection
with going to and coming from office and residence.
The assessee is an official in the Forest Department of the Government of Uttar Pradesh and
is employed at a place at the height 1,100 metres above the sea level. The assessee has no other

un
income.

dn
(Hints : Govt. employee; I.R. Arrear From December 2008 to Feb. 2009 Rs. 350 x 3= Rs.1050;

La
H.R.A. Exemption Rs. 19,200)

),
ity
3- Jh dSyk'k lsuk esa vf/kdkjh gSaA mUgksaus 2009&10 fokh; o"kZ ds fy, osru ls lEcfU/kr viuh vk;
dk fuEufyf[kr fooj.k izLrqr fd;k gS&

rs
1 ewy osru 13000 #- izfr ekg

ive
2 eagxkbZ Hkkk 1600 #- izfrekgA

Un
3 ukSdj Hkkk 200 #- izfr ekgA
ed
4 ioZrh; {ks= Hkkk 400 #- izfr ekgA
m
5 lhekorhZ {ks= Hkkk 1500 #- izfr ekgA mudks (I) Js.kh ds lhekorhZ {ks= esa fu;qDr
ee

fd;k gqvk gS] blfy, 1300 #i;s izfr ekg dh lhek rd dj&eqDr gSA
(D

6 Jh dSyk'k vfookfgr gS vkSj mUgsa f'k{kk Hkkk 200 :- izfr ekg izkIr gqvkA
e

7 mUgsa 25000 #- fpfdRlk O;;ksa ds iquHkZj.k ds :i esa izkIr gq, FksA buesa ls 8000 #i;s
ut

ds O;; ekU;rk izkIr lkoZtfud fpfdRlky; esa mipkj djokus ls lEcfU/kr gSaA
it
st

8 mUgsa ,d lqlfTtr vkokl dh lqfo/kk eqr fey jgh gSA ;fn ;g lqfo/kk mUgas eqr
In

u feyrh] rks muds ewy osru dk 15 izfr'kr fdjk;s ds :i esa dkVk tkrkA
ti

9 mUgsa vius fu;ksDrk ls eqr jk'ku dh lqfo/kk Hkh izkIr gSA 2009&10 fokh; o"kZ ds
ra

nkSjku izkIr bl lqfo/kk dk ewY; 6000 #i;s FkkA


a

10 mUgsa vius futh iz;ksx ds fy, 2000 lhlh dh ,d eksVj dkj dh lqfo/kk izkIr gS]
Bh

ftldks pykus ds leLr O;; Mkboj dh etnwjh lfgr fu;ksDrk ogu djrk gSA
va

2009&10 fokh; o"kZ esa ,sls O;;ksa dh jkf'k 15]000 #- FkhA


sh

2010&11 dj&fu/kkZj.k o"kZ ds fy, Jh dSyk'k dh ^osru* 'kh"kZd ds vUrxZr dj&;ksX; vk;
Kkr dhft,A
Vi

Shri Kailash is an army officer. He has submitted the following particulars of his salary income
in

for the financial year 2009-10 :


Ja

(1) Basic Pay Rs.13000 per month.


(2) Dearness Allowances Rs. 1600 per month.
(3) Servant Allowance Rs. 200 per month.
(4) Hill Area Allowance Rs. 400 per month.
B.Com.-II/V/97
(5) Border area allowance Rs.1500 per month. He has been appointed at a place in (I) category
area. Therefore it is exempt to the extent of Rs. 1300 per month.
(6) Shri Kailash is a bachelor and he gets Rs.200 per month as Education Allowance.

un
(7) He received Rs.25000 as reimbursement of medical expenses. Out of this amount, Rs.8000 were
in respect of the treatment in a recognised public hospital.

dn
(8) He is getting the facility of furnished accommodation for residence free of rent. If this accommo-

La
dation had not been free, an amount equal to 15% of his basic pay would have been charged
from him.

),
ity
(9) He is getting free ration from his employer. The value of this facility during the financial year 2009-

rs
10 weas Rs.6000.

ive
(10) He has been provided with a 2000 cc motor car for his personal use. All the expenses for this

Un
motor car including the wages of the driver are borne by the employer. The amount of such
expenses was Rs. 15000 during the financial year 2009-10.
ed
m
Determine the taxable income of Shri Kailash under the head "Salaries" for the assessment
year 2010-11.
ee
(D
e
it ut
st
In
ti
a ra
Bh
va
sh
Vi
in
Ja

B.Com.-II/V/98
oxZ (Section) & A
bdkbZ (Unit) & 5

edku lEifk ls vk;

un
(Income From House Property)

dn
La
vk;dj vf/kfu;e dh /kkjk 22 ds vuqlkj ^edku lEifk ls vk;* 'kh"kZd ea ,sls edku rFkk
mlls yxh gqbZ Hkwfe ds okf"kZd ewY; ij dj yxrk gS ftldk djnkrk Lokeh gks ijUrq ftldks og vius

),
ity
,sls O;kikj vFkok is'ks ds fy, iz;ksx u djrk gks ftlds ykHk dj&;ksX; gksaA

rs
edku lEifk ls vk; ij dj yxkus lEcU/kh vko';d 'krsZa

ive
(Essential Conditions for taxing Income from House Property)
1- edku ,oa mlls yxh gqbZ Hkwfe gks (Building and attached lands)&bl 'kh"kZd ds

Un
vUrxZr edku rFkk mlls yxh gqbZ Hkwfe ls gqbZ vk; ij dj yxk;k tkrk gSA ;fn tehu fdlh edku
ls yxh gqbZ ugha gks rks ,slh tehu ls gksus okyh vk; ^vU; lk/kuksa ls ^vk;* 'kh"kZd esa dj ;ksX; gksxhA
ed
edku ls rkRi;Z fdlh Hkh fufeZr <kps ls gS] ftlesa jgus ds edku] nqdku] xksnke] dkj[kkuk vkfn dks
m
'kkfey fd;k tk ldrk gSA cxhpk] dkj ikfdZax ds fy, xSjst] [ksy dk eSnku] i'kq ck/kus dk ^ckM+k*
ee

vkfn tks fufeZr edku ls yxs gq, gksas] mudh vk; blh 'kh"kZd ds vUrxZr dj&;ksX; gksrh gSA vLFkk;h
VSaV ,oa fuekZ.kk/khu edku dks /kkjk 22 ds vUrxZr edku lEifk ugha ekuk tkrk gSA
(D

2- djnkrk edku dk Lokeh gks (Assessee should be owner of house) &bl 'kh"kZd esa
e

,sls edku dh vk; dj ;ksX; gksrh gS ftldk djnkrk Lokeh gksA edku djnkrk ds uke ls gksuk
ut

vko';d ugha gSA edku dk Lokeh og ekuk tkrk gS ftls ^Lokeh ds :i esa fdjk;k izkIr djus dk
it
st

vf/kdkj gksA*
In

viokn (Exception): & fuEukafdr n'kkvksa esa djnkrk dks edku lEifk dk Lokeh (Deemed
ti

Owner) ekuk tkrk gS&


ra

(i) thou lkFkh dks gLrkUrfjr edku&thou


edku& lkFkh dks fcuk i;kZIr izfrQy ds rFkk
a
Bh

fcuk vyx jgus ds le>kSrs ds edku lEifk dk gLrkUrj.k djus ij ml lEifk dk


gLrkUrj.kdkkZ gh ,slh lEifk dk Lokeh ekuk tkrk gSA [/kkjk 27 (ii)]
va

(ii) vo;Ld cPps dks gLrkUrfjr edku lEifk& lEifk&vius vo;Ld cPps fookfgr iq=h
sh

dks NksM+dj dks fcuk i;kZIr izfrQy ds fdlh edku lEifk dks gLrkUrfjr djus ij
ml lEifk dk gLrkUrj.kdrkZ gh ,slh lEifk dk Lokeh ekuk tkrk gSA
Vi

[/kkjk 27 (i)]
in
Ja

(iii) lgdkjh lfefr ds lnL; dks vkoafVr edku&lgdkjh


edku& lfefr] dEiuh vFkok
O;fDr;ksa ds leqnk; dh Hkou fuekZ.k ;kstuk ds vUrxZr vkcafVr edku ;k is ij fn;s
x;s edku dk Lokeh og lnL; gksxk ftlds uke ls edku vkcafVr gqvk gSA
[/kkjk 27 (iii)]
B.Com.-II/V/99
(iv) vfoHkkT; lEink (Impartible Estate)&fgUnw vfoHkkftr ifjokj dh vfoHkT; lEink
ds /kkjd dkkZ dks gh ml lEink dk Lokeh ekuk tkrk gS] u fd ifjokj dksA ;fn dksbZ
Hkou ;k mldk dksbZ Hkkx djnkrk dks fdlh ,sls vuqcU/k ds vUrxZr izkIr gqvk gS
ftldk mYys[k Transfer of Property Act, 1882 dh /kkjk 53A esa fd;k x;k gS] rks og

un
djnkrk ml Hkou dk ;k mlds ,sls Hkkx dk Lokeh ekuk tk;sxkA bl /kkjk esa ,sls

dn
vuqcU/k dk mYys[k gS ftlds vUrxZr lEifk dk ;&fo; gqvk gS fdUrq ml
;&fo; dk iathdj.k ugha djk;k x;k gSA [/kkjk 27 (ii) rFkk /kkjk (iiia)]

La
(v) 12 o"kZ ;k vf/kd vof/k ds fy, vf/kdkjksa dh izkfIr&;fn
fIr& fdlh djnkrk dks

),
fdlh Hkh Hkou ls ;k mlds fdlh Hkkx ls lEcfU/kr vf/kdkj ,sls O;ogkj ds vUrxZr

ity
izkIr gq, gSa ftldk mYys[k vk; dj vf/kfu;e dh /kkjk 269UA okD;ka'k (f) esa fd;k

rs
x;k gS] rks og djnkrk ml Hkou dk ;k mlds ,sls Hkkx dk Lokeh ekuk tk;sxkA ijUrq

ive
;g fu;e ml le; ykxw ugha gksxk tc ,sls vf/kdkj is (Lease) ds :i esa izkIr gq,
gksa] rFkk is dh vof/k ekg nj ekg (From month to month) gks ;k ,d o"kZ ls

Un
vf/kd u gksA [/kkjk 27 (iii)b]

Li"Vhdj.k&
ed
Li"Vhdj.k&/kkjk 269UA ds okD;ka'k (f) esa ,sls O;ogkjksa dk mYys[k fd;k x;k gS ftlds
vUrxZr fdlh Hkou dk ;k mlds fdlh Hkkx dk vFkok ml Hkou ls ;k mlds fdlh Hkkx ls
m

lEcfU/kr vf/kdkjksa dk gLrkUrj.k fch] fofue; ;k is ds :i esa gqvk gS] fdUrq ,slk
ee

gLrkUrj.k 12 o"kZ ;k mlls vf/kd ds fy, gqvk gks] pkgs ml gLrkUrj.k dk iathdj.k djk;k
(D

x;k gks vFkok ughaA


(vi) is ij yh x;h Hkwfe ij cuk;k x;k edku&;fn
edku& djnkrk us is ij tehu ysdj
e
ut

ml ij edku cuk fy;k gS rks og djnkrk ;|fi ml tehu dk Lokeh ugha gS fdUrq
it

mls edku dk Lokeh ekuk tk;sxkA vr% ml tehu ij fufeZr edku dh vk; bl
st

'kh"kZd dh vk; gksxhA ;fn fdlh lk>snkjh QeZ us dksbZ edku cuk;k gks] rks ml QeZ
In

dks gh ml Hkou dk Lokeh ekuk tk;sxk rFkk ml Hkou dh vk; QeZ dh bl 'kh"kZd dh
ti

vk; ekuh tk;sxhA


ra

(vii) fooknkLin edku&;fn


edku& fdlh edku lEifk ds LokfeRo ds lEcU/k esa nks ;k nks ls
a

vf/kd O;fDr;ka ds e/; fookn py jgk gks rks ,slh fLFkfr esa ftl O;fDr dks ml edku
Bh

lEifk ls okLro esa vk; izkIr gqbZ gS] ogha mldk Lokeh ekuk tk;sxk rFkk mlh dh vk;
va

esa gh ml edku lEifk dh vk; Hkh lfEefyr dh tk;sxhA


sh

(vii) fxjoh ;k jgu ij j[kk gqvk edku&,s


edku& ls edku dk okf"kZd ewY; ml O;fDr ds fy,
dj ;ksX; gksrk gS ftlus edku fxjoh j[kk gSA ftlds ikl edku fxjoh j[kk x;k gS
Vi

mlds fy, ,sls edku dk okf"kZd ewY; dj ;ksX; ugha gksrk gSA
in

djnkrk dk fdlh edku lEifk ij LokfeRo lEcfU/kr xr o"kZ dh vof/k esa ns[kk tk;sxk u
Ja

fd dj&fu/kkZj.k o"kZ esAa ;fn djnkrk lEiw.kZ xr o"kZ dh vof/k esa ml edku lEifk dk Lokeh
jgk gS rks ml iwjs xr o"kZ dk okf"kZd ewY; mldh dqy vk; esa 'kkfey fd;k tk;sxkA fdUrq
;fn dksbZ djnkrk xr o"kZ ds fdlh Hkkx esa gh ml edku lEifk dk Lokeh jgk gS rks mldh
dqy vk; esa LokfeRo dky ls lEcfU/kr okf"kZd ewY; dks gh 'kkfey fd;k tk;sxkA
B.Com.-II/V/100
c

3- edku lEifk dk Lo;a ds O;olk; ;k is'ks ds fy, mi;ksx (Property used for
Own Business or Profession) &;fn djnkrk vius edku dk mi;ksx Lo;a ds O;olk; ;k is'ks ds
fy, djrk gS] rks ,sls edku dk okf"kZd ewY; ^edku lEifk ls vk;* 'kh"kZd ds vUrxZr 'kkfey ugha
fd;k tk;sxkA fdUrq blds fy, ;g vko';d gS fd ml O;olk; ;k is'ks dh vk; dj&;ksX; gks vFkkZr

un
dj&eqDr u gksA

dn
;fn edku djnkrk ds O;kikj ;k is'ks ls lEcfU/kr fdlh ,sls deZpkjh ;k vf/kdkjh dks fdjk;s

La
ij fn;k tkrk gS ftldk ml edku esa jguk O;kikj ;k is'ks ds dq'ky lapkyu ds fy, ykHkizn
gks rks ,sls deZpkjh@vf/kdkjh ls izkIr fdjk;k Hkh ^O;kikj ;k is'ks ds ykHk* 'kh"kZd esa dj&;ksX;

),
gksxkA cSad] Mkd?kj ;k vU; laLFkk dks O;kikj dh lqfo/kk ds fy, edku fdjk;s ij nsus ij izkIr

ity
fdjk;k Hkh ^O;kikj ;k is'ks ds ykHk* 'kh"kZd esa dj ;ksX; gksxkA

rs
4- okf"kZd ewY; (Annual Value)& ,d djnkrk dh edku lEifk ls dj&;ksX; vk; mlds

ive
okLrfod vFkok dkYifud fdjk;s ds vk/kkj ij Kkr ugha dh tkrh gS oju~ mlds okf"kZd ewY; ds

Un
vk/kkj ij Kkr dh tkrh gSA vk;dj vf/kfu;e dh /kkjk 231 ds vuqlkj ^okf"kZd ewY;* dk vk'k;
ml jkf'k ls gS ftrus esa og edku mfpr :i ls fdjk;s ij mBk;k tk ldrk gS] ijUrq ;fn
ed
edku fdjk;s ij mBk;k gqvk gS rFkk ml edku dk okLrfod izkI; ;k izkIr fdjk;k mfpr
fdjk;s ls vf/kd gS rks okLrfod izkIr ;k izkI; fdjk;s dks gh okf"kZd ewY; ekuk tk;sxkA mfpr
m

fdjk;k ;k okLrfod izkI; fdjk;k] tks nksuksa esa vf/kd gks] esa ls edku ds Lokeh }kjk pqdk;s x;s
ee

uxjikfydk dj dks ?kVkdj okf"kZd ewY; Kkr fd;k tkrk gSA okf"kZd ewY; dh x.kuk fof/k vkxs foLrkj
(D

ls le>kbZ x;h gSA


edku lEifk ls vk; dh x.kuk gsrq /;ku nsus ;ksX; egRoiw.kZ ckrsa
e
ut

(Important Points to be considered for computation of Income from House Property) &
it

Hkou ds lkFk e'khujh] QuhZpj vkfn Hkh fdjk;s ij nsuk&;fn k& edku rFkk e'khu]
st

(i)
QuhZpj vkfn lEifk;ksa dks ,d lkFk fdjk;s ij fn;k tkrk gS rFkk edku dks bu
In

lEifk;ksa ds fdjk;s ij mBk;s tkus ls i`Fkd ugha fd;k tk ldrk rks ,sls edku ,oa
ti

vU; lEifk;ksa dk fdjk;k Hkh vyx&vyx fu/kkZfjr ugha fd;k tk ldrk gSA edku
ra

,oa vU; lEifk;ksa dh la;qDr vk; dks ^vU; lk/kuksa ls vk;* vFkok ^O;kikj ;k is'ks ds
a

ykHk* 'kh"kZd esa dj&;ksX; fd;k tkosxkA tSls&flusekx`g dk fdjk;kA


Bh

(ii) fons'k esa fLFkr edku lEifk dh vk;&ftu


vk;& djnkrkvksa dh fons'k esa fLFkr edku lEifk
va

dh vk;] Hkkjr esa dj&;ksX; gksrh gS] muds y, ;g vk; ^edku lEifk ls vk;* 'kh"kZd esa
sh

gh 'kkfey dh tkrh gS rFkk dj&;ksX; vk; dh x.kuk Hkh lkekU; fof/k ls gh dh tkrh gSA
Vi

(iii) lg&LokfeRo okyh edku lEifk dh vk; (Income of Joint Property) &
&ftl
edku lEifk ds nks ;k nks ls vf/kd Lokeh gksa vkSj izR;sd lg&Lokeh dk fgLlk igys ls
in

fuf'pr gks rks izR;sd lg&Lokeh dks vius fgLls dh vk; ij dj nsuk gksrk gSA la;Dq r lEifk
Ja

dks] lg Lokfe;ksa }kjk Lo;a ds jgus ds fy, dke esa fy;s tkus ij] izR;sd lg&Lokeh dk fgLlk
,d i`Fkd LorU= bdkbZ ekuk tkrk gS vkSj dj&eqfDr dk ykHk Hkh edku lEifk dks LorU=
bdkb;ka ekudj izR;sd lg&Lokeh dks vyx&vyx fn;k tkrk gSA /kkjk 26

B.Com.-II/V/101
(iv) mi&fdjk;snkj ls izkIr fdjk;k (Rent received from Sub-tenant)&mi&fdjk;snkj
ls izkIr fdjk;k ^vU; lk/kuksa ls vk;* 'kh"kZd esa dj&;ksX; gksrk gSA
(v) edku lEifk dks fdjk;s ij mBkus dk O;kikj djuk &ftu & O;fDr;ksa ;k

un
laLFkkvksa dk O;olk; edku cuokuk ;k ; djuk vkSj fQj mUgaas fdjk;s ij nsuk gS]
mudh fdjk;s dh vk; Hkh blh 'kh"kZd esa dj&;ksX; gksrh gSA

dn
(vi) xr o"kZ (Previous year)&^edku lEifk ls vk;* 'kh"kZd dh dj&;ksX; vk; Kkr

La
djus ds fy, xr o"kZ dh vof/k vizSy 1 ls ekpZ 31 rd dh gksrh gSA dj&fu/kkZj.k o"kZ
2010&11 ds fy, xr o"kZ dh vof/k 1 vizSy] 2009 ls 31 ekpZ] 2010 rd dh gSA

),
ity
(v) edku lEifk dks fdjk;s ij mBkus dk O;kikj djuk &ftu & O;fDr;ksa ;k

rs
laLFkkvksa dk O;olk; edku cuokuk ;k ; djuk vkSj fQj mUgaas fdjk;s ij nsuk gS]

ive
mudh edku lEifk ls fdjk;s dh vk; Hkh blh 'kh"kZd esa dj&;ksX; gksrh gSA

Un
edku lEifk ls vk; ds lEcU/k esa dj&eqDr vk;sa
(Exempted Incomes regarding Income from House Property)
ed
edku lEifk ls vk; ds lEcU/k esa fuEufyf[kr vk;sa iw.kZr;k dj&eqDr gksrh gSa vFkkZr~
m

bUgsa djnkrk dh dqy vk; dh x.kuk esa 'kkfey ugha fd;k tkrk gS&
ee

1- ,sls edku ls vk; tks Hkkjr esa d`f"k Hkwfe ij ;k mlds lfUudV fLFkr gks vkSj ftldk mi;ksx
(D

ml d`"kd }kjk Lo;a ds jgus ds fy, vFkok d`f"k mit ds Hk.Mkj.k vkfn ds fy, fd;k tkrk gksA
e

[/kkjk 10 1]
it ut

2- HkwriwoZ 'kkld ds vf/kxzg.k esa fdlh Hkh ,d egy dk okf"kZd ewY; dj&eqDr gksrk gSA ;g
st

dj&eqfDr mlh le; miyC/k gksxh ij tc ml egy dk okf"kZd ewY; Merged States (Taxation
In

Concessions) Order, 1949 ds vuqlkj vFkok Part-B States (Taxation Concession) Order, 1950
ti

ds vuqlkj vFkok Jammu & Kashmir (Taxation Concession) Order, 1958 ds vuqlkj vFkok 1972
ra

ls iwoZ Hkh dj eqDr jgk gksA ijUrq ,sls egy dks ;fn xr o"kZ esa fdjk;s ij mBk;k tkrk gS rks mldh
a

vk; bl 'kh"kZd esas dj ;ksX; gksxhA [/kkjk 10 (19A)]


Bh

3- LFkkuh; lkk ,oa VsM ;wfu;u dh edku lEifk ls vk; dj eqDr gksrh gSA [/kkjk 10(20) rFkk
va

10 24 ]
sh

4- foi.ku izkf/kdj.kksa dks xksnkeksa ;k Hk.Mkjksa dks fdjk;s ij mBkus ls gqbZ vk; iw.kZr;k djeqDr gksrh
gSA [/kkjk 10 29]
Vi

5- iq.;kFkZ ;k /kekZFkZ ms';ksa ds fy, LFkkfir izU;klksa dh edku lEifk ls vk;A


in
Ja

6- dj nkrk dk og edku ftldk mi;ksx djnkrk Lo;a vius ,sls O;olk; ;k is'ks esa djrk gS
ftlds ykHk dj ;ksX; gks] dh vk; dj^&eq gksrh gSA [/kkjk 22 ]

7- fdlh Dyc dks edku lEifk ls gqbZ vk; dj eqDr gksrh gSA Chelmsford Clud V. CIT (2000)

B.Com.-II/V/102
8- Lo;a ls jgus ds fy, iz;qDr ,d edku lEifk dh vk; dk okf"kZd ewY; 'kwU; ekuk tkrk gSA
[/kkjk 23 2]

9- yk[k ds ukxfjdksa dh edku lEifk ls vk; dj&eq gksrh gSA [/kkjk 10 (26A)]

un
edku lEifk ls vk; tks bl 'kh"kZd esa dj&;ksX; u gks%

dn
Income from House Property not Taxable under this head):
1- edku cspus ls vk; (Income from Sale of House)s

La
2- deZpkfj;ksa ls izkIr fdjk;k (Rent Receivable from Employees)

),
ity
edku lEifk ls dj&;ksX; vk; dh x.kuk

rs
(Computation of Taxable Income from House Property)

ive
^edku lEifk ls vk;* 'kh"kZd ds vUrxZr dj dk vk/kkj edku dk okf"kZd ewY; (Annual

Un
Value) gksrk gSA okf"kZd ewY; edku dk fdjk;k ugha gksrk gS oju~ ;g edku lEifk dh vk; mRiUu
djus dh {kerk gksrh gSA vr% edku lEifk ls mRiUu vk; ij dj yxkus ds fy, okf"kZd ewY; dks
ed
vk/kkj ekuk tkrk gSA okf"kZd ewY; Kkr djus ds fy, lcls igys ldy okf"kZd ewY; Kkr fd;k tkrk
m
gSA blds i'pkr ldy okf"kZd ewY; esa ls edku ds Lokeh }kjk pqdk;s x;s LFkkuh; dj (Local Tax)
;k uxj ikfydk dks ?kVk dj okf"kZd ewY; Kkr fd;k tkrk gSA okf"kZd ewY; esa ls fuEukafdr nks
ee

dVkSfr;ka ?kVkdj edku lEifk dh dj ;ksX; vk; Kkr dh tkrh gS %


(D

1- izeki dVkSrh (Standard Deduction); rFkk


2- m/kkj iwth ;k _.k ij C;kt (Interest on Borrowed Capital or Loan)
e
it ut

Rs. Rs.
st

ldy okf"kZd ewY; (Gross Annual Value) xxxxxx


In

?kVkvks % djnkrk }kjk xr o"kZ esa pqdk;s x;s LFkkuh; dj xxxxxx


ti

okf"kZd ewY; (Annual Value) xxxxxx


ra

?kVkvks % dVkSfr;ka
a

1- izeki dVkSrh okf"kZd ewY; dk 30 izfr'kr xxxxxx


Bh

2- _.k ij xr o"kZ esa ns; C;kt xxxxxx xxxxxx


edku lEifk ls dj ;ksX; vk; xxxxxx
va
sh
Vi
in
Ja

B.Com.-II/V/103
okf"kZd ewY; dk fu/kkZj.k
(Determination of Annual Value)

^edku lEifk ls vk;* 'kh"kZd ls vUrxZr yxk;s tkus okyk dj vk; ij yxk;s tkus okyk

un
dj gksrk gSA ;gk vk; dk rkRi;Z Hkou ds fdjk;s ls ugha gS oju~ Hkou dh vk; mRiUu djus ds {kerk

dn
ls gSA edku lEifk ls dj ;ksX; vk; Kkr djus ds fy, okf"kZd ewY; dks vk/kkj ekuk tkrk gSA

La
1- okf"kZd ewY; Kkr djus ds fy, loZizFke lQy okf"kZd ewY; Kkr fd;k tkrk gSA

),
2- ldy okf"kZd ewY; esa ls edku ds Lokeh }kjk xr o"kZ esa pqdk;s x;s uxjikfydk djksa dks

ity
?kVkdj okf"kZd ewY; Kkr fd;k tkrk gSA fdjk;snkj }kjk pqdk;s x;s uxjikfydk djksa dh
NwV ugha nh tkrh gSA

rs
3- uxjikfydk djksa dks ftl o"kZ esa pqdk;k tkrk gS ml o"kZ ds ldy okf"kZd ewY; esa ls ?kVk;k

ive
tkrk gSA bu djksa dks Hkqxrku ds vk/kkj ij ?kVk;k tkrk gSA pkgs og pkyw xr o"kZ ds gks

Un
;k fiNys ;k vxys xr o"kksZa dsA dj fu/kkZj.k o"kZ 1985&86 ls iwoZ uxjikfydk djksa dh
dVkSrh ns; vk/kkj ij Lohd`r dh tkrh Fkh blfy, mu o"kksZa ds uxjikfydk djksa dh nqckjk
ed
dVkSrh Hkqxrku ds vk/kkj ij ugha nh tkrh gSA
4- uxjikfydk djksa dk rkRi;Z fdlh Hkh LFkkuh; lkk uxjikfydk] uxjifj"kn vkfn }kjk
m

yxk;s x;s djksa ls gSA Hkys gh budh olwyh fdlh vU; vf/kdkjh }kjk dh x;h gks tSls x`g
ee

dj] lsokdj] tydj] lQkbZdj] f'k{kkdj] vfXudj vkfnA


(D

5- ;fn dksbZ edku lEifk djnkrk ds LokfeRo esa lEiw.kZ xro"kZ ds nkSjku ugha jgh gks rks ftruh
vof/k ds fy, og edku lEifk djnkrk ds LokfeRo esa jgh gS, mruh vof/k dk gh okf"kZd
e

ewY; fu/kkZfjr fd;k tkosxkA tSls &dksbZ edku lEifk 1 twu] 2009 dks cudj rS;kj gqbZ
ut

;k ; dh x;h rks xr o"kZ 2009&10 dh dj ;ksX; vk; esa dsoy twu 2009 ls ekpZ 2010
it
st

rd dk okf"kZd ewY; lfEefyr fd;k tkosxkA ;fn dksbZ edku lEifk 1 fnlEcj 2009 dks
In

csp nh x;h rks bl fLFkfr esa vizSy] 2009 ls uoEcj 2009 rd dk okf"kZd ewY; xr o"kZ
2009&10 dh dj ;ksX; vk; esa lfEefyr fd;k tk;sxkA
ti
ra

6- edku dk rkRi;Z jgus dh LorU= bdkbZ ls gSA tSls& edku esa pkj fdjk;snkj jgrs gSa rks
a

;g ekuk tkosxk fd djnkrk ds ikl pkj edku gSaA


Bh

s
okf"kZd ewY; fu/kkZfjr djus ds fy, fofHkUu izdkj dh edku lEifk;ksa dks fuEukafdr
va

oxksZa esa foHkkftr fd;k tk ldrk gS %


sh

v fdjk;s ij mBk;h x;h edku lEifk(


c lEiw.kZ o"kZ esa Lo;a ds fuokl gsrq dke esa yh x;h edku lEifk(
Vi

l xr o"kZ esa dqN vof/k ds fy, Lokeh ds jgus ds fy, dke esa vkus okyh rFkk dqN
in

vof/k ds fy, fdjk;s ij mBk;h x;h edku lEifk(


Ja

n lg&LokfeRo okyh edku lEifk rFkk


; fons'k esa fLFkr edku lEifkA

B.Com.-II/V/104
fdjk;s ij mBk;h xbZ edku lEifk ds okf"kZd ewY; dk fu/kkZj.k
(Determination of Annual Value of Let-out Property)

,slh lEifk ds okf"kZd ewY; ds fu/kkZj.k gsrq lcls igys ldy okf"kZd ewY; fu/kkZfjr fd;k tkrk

un
gS rFkk blds i'pkr~ ldy okf"kZd ewY; esa ls dj nkrk dks edku ds Lokeh }kjk xr o"kZ esa pqdk;k

dn
x;k LFkkuh; dj uxjikfydk dj ?kVk;k tkrk gSA

La
#i;s

),
ldy okf"kZd ewY; xxxxx

ity
?kVkvks djnkrk }kjk xr o"kZ esa pqdk;s x;s uxjikfydk dj xxxxx
okf"kZd ewY;

rs
xxxxx

ive
ldy okf"kZd ewY; dk fu/kkZj.k

Un
(Determination of Gross Annual Value) [/kkjk 23 1]
ldy okf"kZd ewY; dks fu/kkZfjr djus ds fy, x.kuk vxzkafdr rhu pj.kksa esa dh tkrh gS%
ed
izFke pj.k (Step-I) /kkjk 23 1 aa& ftl ewY; ij lEifk o"kZ izfr o"kZ mfpr :i ls
m
fdjk;s ij mBkbZ tk ldrh gks] og ewY; izR;kf'kr okf"kZd fdjk;k ewY; dgykrk gSA bldh x.kuk
ee

fuEu izdkj ls dh tkrh gS %


(D

v uxjikfydk ewY; ;k mfpr fdjk;k] tks nksuksa esa vf/kd gks


c izeki fdjk;k (Standard Rent)
e

l v ;k c esa tks Hkh de gks] izR;kf'kr okf"kZd fdjk;k ewY; ekuk tkrk gSA
it ut

uxjikfydk ewY; (Municipal Value) & &uxjikfydk ;k LFkkuh; lkk }kjk dj olwy dju
st

sds fy, edku dk tks fdjk;k ewY; fu/kkZfjr fd;k tkrk gS mls uxjikfydk ewY; dgrs gSaA fnYyh]
In

dksydkrk] eqEcbZ ,oa pSUubZ tSls cM+s 'kgjksa esa LFkkuh; lkk E;wfufliy dkjiksjs'ku }kjk ldy
ti

uxjikfydk ewY; esa lkekU;r% 10 izfr'kr ?kVkdj 'kq) uxjikfydk ewY; fu/kkZfjr fd;k tkrk gSA ,slh
ra

fLFkfr esa vk;dj ds ms'; ds fy, 'kq) uxjikfydk ewY; dks ldy cuk;k tkrk gSA mnkgj.kkFkZ] ,d
a

edku dk 10 izfr'kr ?kVkus ds i'pkr~ 'kq) uxjikfydk ewY; 18000 #- gS rks ml edku dk ldy
Bh

uxjikfydk ewY; 18000 x 100 =20000 #i;s gksxkA


90
va

mfpr fdjk;k (Fair Rent) & ml {ks= esa lHkh ifjfLFkfr;ksa dks /;ku esa j[kdj edku lEifk
sh

ls tks mfpr jkf'k fdjk;s ds :i esa izkIr gks lds og jkf'k mfpr fdjk;k dgykrh gSA bls izpfyr fdjk;k
Hkh dgrs gSAa ;|fi ,d gh {ks= esa nks edku ,d tSls ugha gksrs gS]a fQj Hkh edku dh fo'ks"krkvksa dks /;ku
Vi

esa j[krs gq, yxHkx mlh izdkj ds edku dk izpfyr fdjk;k mfpr fdjk;k dgykrk gSA
in

izeki fdjk;k (Standard Rent) & fdjk;k fu;a=.k vf/kfu;e (Rent Control Act) }kjk
Ja

fu/kkZfjr fdjk;k izeki fdjk;k vFkok ekud fdjk;k dgykrk gSA


n`"VkUr (Example) : lEifk A, B, C rFkk D ds lEcU/k esa vxzkafdr fooj.k fn;s x;s gSa] izR;sd n'kk
esa izR;kf'kr okf"kZd fdjk;k ewY; dk fu/kkZj.k dhft, &
B.Com.-II/V/105
fooj.k lEifk A B C D
Rs. Rs. Rs. Rs.
uxjikfydk ewY; (a) 50]000 40]000 40]000 40]000
mfpr fdjk;k (b) 40]000 47]000 38]000 38]000

un
izeki fdjk;k (c) ykxw ugha 46]000 35]000 50]000

dn
izR;kf'kr okf"kZd fdjk;k ewY; dk fu/kkZj.k /kkjk 23 1 v

La
fooj.k lEifk A B C D
Rs. Rs. Rs. Rs.

),
v uxjikfydk ewY; vFkok mfpr 50]000 47]000 40]000 40]000

ity
fdjk;k tks nksuks esa vf/kd gSA

rs
c izeki fdjk;k ykxw ugha 46]000 35]000 50]000

ive
l ldy okf"kZd ewY;%v vFkok 50]000 46]000 35]000 40]000
c nksuksa esa tks Hkh de gks

Un
ed
fVIi.kh % lEifk 'A' ds lEcU/k eas fdjk;k fu;U=.k vf/kfu;e ykxw ugha gksrk gS blfy, bl lEifk
ds uxjikfydk ewY; vFkok mfpr fdjk;k] tks nksuksa esa vf/kd gks] dks izR;kf'kr okf"kZd fdjk;k ewY;
m

dgk tkosxkA
ee

f}rh; pj.k (Step-II) : /kkjk 23 (1)(b) %


(D

;fn okLro esa izkIr@izkI; fdjk;k u olwy gq, fdjk;s dh jkf'k rFkk [kkyh jgus dh vof/k
e

ds fdjk;s dks NksM+dj mi;ZqDr izFke pj.k esa fu/kkZfjr jkf'k ls vf/kd gks rks okLro esa izkIr ;k izkI;
ut

fdjk;s dks gh ldy okf"kZd ewY; ekuk tkrk gSA


it

f}rh; pj.k ds lEcU/k esa egRoiw.kZ fcUnq fuEukafdr gS&


st

u olwy gq, fdjk;s dh jkf'k rFkk edku [kkyh jgus dh vof/k ls lEcfU/kr fdjk;s dh
In

(i)
jkf'k dks NksM+dj okLrfod izkIr ;k izkI; fdjk;s dh jkf'k izFke pj.k esa fu/kkZfjr jkf'k
ti

ls de gks rks izFke pj.k esa fu/kkZfjr jkf'k gh ldy okf"kZd ewY; gksxh vFkkZr f}rh;
ra

pj.k ds dkj.k ldy okf"kZd ewY; c<+k;k tk ldrk gS] ?kVk;k ugha tk ldrkA
a
Bh

(ii) f}rh; pj.k dh x.kuk dsoy fdjk;s ij mBk;h x;h edku lEifk ds lEcU/k esa gh
dh tkrh gSA
va

(iii) okLro esa izkIr ;k izkI; fdjk;s dh jkf'k edku [kkyh jgus dh vof/k ds fdjk;s rFkk
sh

pkyw o"kZ ds u olwy gq, fdjk;s dks NksM+dj dks gh f}rh; pj.k esa /;ku esas j[kk tkrk
gS u fd okf"kZd fdjk;s dh jkf'k dksA
Vi

(iv) fdjk;s ij mBkbZ xbZ edku lEifk ds ldy okf"kZd ewY; dk fu/kkZj.k %&
in

v izFke pj.k ds vuqlkj fu/kkZfjr izR;kf'kr okf"kZd fdjk;k ewY;( ;k


Ja

c edku lEifk dk okLro esa izkIr ;k izkI; fdjk;k pkyw o"kZ ds u olwy gq, fdjk;s
rFkk edku [kkyh jgus dh vof/k ds fdjk;s dks NksM+dj
mi;ZqDr v rFkk c esa ls vf/kd jkf'k dks gh ldy okf"kZd ewY; ekuk tk;sxkA

B.Com.-II/V/106
(v) okLro esa izkIr ;k izkI; fdjk;s dh x.kuk (Calculation of Actual Rent
Received/Receivable)% okLro esa izkI; fdjk;s ls rkRi;Z fdjk;s dh ml jkf'k ls gS
ftls fdjk;snkj us xr o"kZ dh lekfIr rd pqdk;k u gks ijUrq ftlds pqdk;s tkus dh
lEHkouk gks vFkkZr~ xr o"kZ dh vof/k dk ns; ijUrq cdk;k ,slk fdjk;k ftlds izkIr

un
gksus dh lEHkkouk gks] izkI; fdjk;k ekuk tkrk gSA xr o"kZ esa izkI; fdjk;s dh x.kuk

dn
fofHkUu n'kkvksa esa fuEu izdkj dh tkrh gS %
d fefJr vFkok la;qDr fdjk;k izkIr gksus ij % ;fn dksbZ O;fDr edku fdjk;s

La
ij nsrk gS vkSj fctyh] ikuh] pkSdhnkj] QuhZpj vkfn dh lqwfo/kk,a Hkh nsrk gS rks
edku rFk lqfo/kkvksa dk izkIr fdjk;k fefJr ;k la;qDr fdjk;k dgykrk gSA bl

),
ity
la;qDr fdjk;s esa ls og jkf'k tks bu lqfo/kkvksa ds lEcU/k esa gS] ?kVk nh tkrh gS
vkSj 'ks"k jkf'k gh edku dk fdjk;k ekuh tkrh gSA dsoy edku dk fdjk;k gh

rs
^edku&lEifk ls vk;* 'kh"kZd esa dj&;ksX; gksrk gSA vU; lqfo/kkvksa ls gqbZ vk;

ive
O;kikj ;k is'ks ds ykHk 'kh"kZd esa ;k ^vU; lk/kuksa ls vk;* 'kh"kZd esa dj ;ksX;

Un
gksrh gSA fefJr fdjk;k izkIr gksus ij dsoy edku lEifkls lEcfU/kr fdjk;s dks
gh /;ku esa j[kk tkosxk] vU; lEifk;ksa ds fdjk;s ;k lqfo/kkvksa ds ewY; dks ughaA
ed
[k fdjk;snkj }kjk ejEer dk nkf;Ro ogu djus ij % ;fn fdjk;snkj us
edku dh ejEer dk nkf;Ro ogu fd;k gS rks fdjk;snkj }kjk ogu dh xbZ
m

ejEer dh jkf'k dks okLro esa izkIr@izkI; fdjk;s dh jkf'k esa tksM+k ugha tkosxk
ee

pkgs fdjk;snkj us bl jkf'k dk Hkqxrku fdlh le>kSrs ds vUrxZr fd;k gS vFkok


(D

fcuk vuqcU/k ds fd;k gSA


x vfxze fdjk;s ;k tek jkf'k ij C;kt % fdjk;snkj }kjk edku ekfyd ds
e
ut

ikl tek djok;h xbZ jkf'k (Deposit) ;k vfxze fdjk;s dh jkf'k ij dkYifud
it

C;kt ds :i esa dksbZ Hkh jkf'k okLro esa izkIr@izkI; fdjk;s dh jkf'k esa tksM+h ugha
st

tkosxhA
In

?k fdjk;snkj }kjk djksa dk Hkqxrku djus ij % fdjk;snkj }kjk edku lEifk


ti

ds lEcU/k esa pqdk;s x;s LFkkuh; dj (Local Tax) ,oa lsokdj (Service Tax) dks
ra

okLro esa izkIr@izkI; fdjk;s esa ugha tksM+k tkosxk ijUrq jkT; ljdkj ;k vU;
a

laLFkk dks fdjk;snkj }kjk edku lEifk ds lEcU/k esa dj dk Hkqxrku fd;k tkrk
Bh

gS rks ,slh jkf'k dks okLro esa izkIr@izkI; fdjk;s dh jkf'k esa tksM+k tkosxkA
va

M- edku ekfyd }kjk fdjk;snkj ds fdlh nkf;Ro dk Hkqxrku djus ij%


edku ekfyd }kjk pqdkbZ x;h jkf'k dks izkIr fdjk;s dh jkf'k esa ls ?kVk dj
sh

okLro esa izkIr@izkI; fdjk;s dh jkf'k dh x.kuk dh tkosxhA


Vi

p fdjk;snkj }kjk edku ekfyd ds fdlh nkf;Ro dk Hkqxrku djus ij %


in

fdjk;snkj }kjk pqdk;h x;h jkf'k dks izzkIr fdjk;s dh jkf'k esa tksM+dj okLro esa
Ja

izkIr@izkI; fdjk;s dh x.kuk dh tkosxhA


(vi) u olwy gq, fdjk;s (Un-realised Rent) dk lek;kstu % pkyw o"kZ dh u olwy
gq, fdjk;s dh jkf'k dks okLrfod izkIr@izkI; fdjk;s dh jkf'k esa ls f}rh; pj.k dh
x.kuk gsrq ?kVk;k tkrk gS] ;fn fuEukafdr 'krksZa dh iwfrZ gksrh gks %
B.Com.-II/V/107
d fdjk;snkjh okLrfod gks(
[k nks"kh fdjk;snkj us djnkrk dk og edku [kkyh dj fn;k gks vFkok [kkyh
djokus dh mfpr dk;Zokgh dh tk pqdh gks(

un
x ml fdjk;snkj ds dCts esa djnkrk dk vU; dksbZ edku u gks% rFkk
?k fdjks;nkj ls fdjk;k olwy djus dh leLr mfpr dkuwuh dk;Zokgh dh tk pqdh

dn
gks vFkok djnkrk vius fu/kkZj.k vf/kdkjh dks bl ckr ls lUrq"V dj ns fd ml

La
fdjk;snkj ds fo#) fdlh Hkh izdkj dh dkuwuh dk;Zokgh djuk O;FkZ gksxkA
[vk;dj fu;e 4]

),
ity
r`rh; pj.k (Step-III) : [/kkjk 23 (1)(c)] %

rs
tc edku lEifk ;k mldk dqN Hkkx xr o"kZ esa iw.kZ :i ls vFkok dqN le; ds fy, [kkyh

ive
jgk gS rFkk edku [kkyh jgus ds dkj.k okLro esa izkIr@izkI; fdjk;s dh jkf'k izFke pj.k esa fu/kkZfjr
jkf'k ls de gks rks okLro esa izkIr@izkI; fdjk;s dh jkf'k pkyw o"kZ ds u olwy gq, fdjk;s dks NksM+dj

Un
dks gh ldy okf"kZd (Gross Annual Value) ewY; ekuk tkosxkA
fuEukafdr 'krksZa dh iwfrZ gksus ij r`rh; pj.k ds izko/kku ykxw gksaxs&
ed
(i) edku lEifk fdjk;s ij mBkbZ xbZ gks(
m

(ii) edku lEifk ;k mldk dqN Hkkx xr o"kZ esa iw.kZ :i ls vFok dqN le; ds fy,
ee

[kkyh jgk gks(


(D

(iii) okLro esa izkIr@izkI; fdjk;k pkyw o"kZ ds u olwy gq, fdjk;s dks NksMd+ j izFke pj.k
esa fu/kkZfjr jkf'k ls de gks rFkk okLrfod fdjk;s dh jkf'k esa ;g deh edku lEifk ds
e

[kkyh jgus ds dkj.k gks u fd vU; fdlh dkj.k lsA ;fn fdjk;s esa deh vU; dkj.k ls
ut

gqbZ gS rks r`rh; pj.k dh x.kuk ugha dh tkosxhA


it
st

;fn mi;qZDr rhuksa 'krksZa dh iwfrZ gks tkrh gS rks okLro esa izkIr ;k izkI; fdjk;s u olwy
In

gq, fdjk;s dks NksM+dj dh jkf'k dks gh ldy okf"kZd ewY; ekuk tkosxkA
ti

ldy okf"kZd ewY; fu/kkZj.k lEcU/kh egRoiw.kZ ckrsa %


ra

(1) edku dk ldy okf"kZd ewY; fu/kkZfjr djus ds fy, fo|kfFkZ;ksa dks fuEu izf;k
a

viukuh pkfg,%
Bh

v izFke pj.k esa fu/kkZfjr visf{kr okf"kZd fdjk;s (Expected Annual Rent) dh
va

jkf'k dh x.kuk fuEu izdkj dh tkos%


sh

d uxjikfydk ewY; ;k mfpr fdjk;k] tks nksuksa esa vf/kd gks] dks pj.k
izFke ds vuqlkj visf{kr fdjk;k ekuk tkosA
Vi

[k ;fn izeki fdjk;k fn;k gqvk gks vkSj bldh jkf'k mi;ZqDr d esa
in

fu/kkZfjr jkf'k ls de gks rks izeki fdjk;s dks gh visf{kr mfpr


Ja

fdjk;k ekuk tkosA ;fn izeki fdjk;k mi;ZqDr d esa fu/kkZfjr jkf'k
ls vf/kd gks rks mi;ZqDr d esa fu/kkZfjr jkf'k gh visf{kr mfpr
fdjk;k (Expected Fair Rent) ekuk tkosA

B.Com.-II/V/108
c xr o"kZ esa izkIr@izkI; fdjk;s dk fu/kkZj.k fd;k tkosA bl jkf'k esa vk;dj
fu;e 4 esa of.kZr pkyw xr o"kZ ds u olwy gq, fdjk;s (Unrealised Rent of the
Current Previous Year) rFkk edku [kkyh jgus dh vof/k dk fdjk;k
lfEefyr ugha gksxkA okLro esa izkIr@izkI; fdjk;s dh jkf'k rFkk mi;ZqDr v

un
esa of.kZr visf{kr mfpr fdjk;s dh jkf'k esa ls tks Hkh vf/kd gks] ldy okf"kZd

dn
ewY; dgyk;sxkA
l ;fn xr o"kZ esa edku [kkyh jgk gks rFkk ml edku dk okLro esa izkIr@izkI;

La
fdjk;k visf{kr mfpr fdjk;s ls de gks rks ,sls edku dk ldy okf"kZd ewY;

),
fuEu izdkj Kkr fd;k tkosxk %

ity
d izFke pj.k esa fu/kkZfjr visf{kr fdjk;s dh jkf'k xxxxx

rs
[k lEifk dk okf"kZd fdjk;k ;fn lEifk lEiw.kZ

ive
o"kZ esa fdjk;s ij nh gqbZ gksrh blesa ls xr
o"kZ dk u olwy gqvk fdjk;k tks fu;e 4 ds vuqlkj

Un
gks] dks ?kVk fn;k tkrk gS xxxxx
x mi;ZqDr d vFkok [k esa tks Hkh vf/kd gks
ed xxxxx
?kVkvks % ?k edku [kkyh jgus dh vof/k dk fdjk;k xxxxx
m
M- ldy okf"kZd ewY; (Gross Annual Value) x&?k xxxxx
ee

2 ;fn edku lEiw.kZ o"kZ ds nkSjku iw.kZ :i ls [kkyh jgk gks vkSj mldk dksbZ Hkh mi;ksx u
fd;k
(D

x;k gks ;k fdlh vU; ms'; ds fy, lqjf{kr ugha j[kk x;k gks rks ,sls edku dk ldy
e

okf"kZd ewY; 'kwU; (NIL) ekuk tk;sxkA


ut

mnkgj.k (Illustration) 5.1 :


it
st

fuEukafdr fooj.k ds vk/kkj ij ^edku lEifk;ksa^ dk ldy okf"kZd ewY; Kkr dhft,&
In

From the following details, compute the gross annual value of the properties:
ti

I II III IV V
ra

House House House House House


a

(i) xr o"kZ dh vof/k ekg esa


Bh

Period of the previous year (Months) 12 12 12 12 12


(ii) lEifk ds [kkyh jgus dh vof/k eghuksa esa
va

Property remains vacant (months) 1 NIL 4 12 5


sh

(iii) uxjikfydk ewY;kadu okf"kZd #-


Municipal valuation [per annum (Rs.)] 80 70 80 80 80
Vi

(iv) mfpr fdjk;k okf"kZd #-


in

Fair rent (Annual) (Rs.) 90 80 75 75 84


Ja

(v) izkI; okf"kZd fdjk;k #-


Annual Rent Receivable (Rs.) 96 78 84 NIL 72
(vi) izeki fdjk;k okf"kZd #-
Annual Standard Rent (Rs.) 85 - 72 84 90
B.Com.-II/V/109
gy (Solution) :
Computation of Gross Annual Value of House Properties
(Rs. in thousand)
I II III IV V

un
House House House House House

dn
(A) Calculation of Expected Rent u/s 23 (1)(a)Rs. Rs. Rs. Rs. Rs.
Municipal value or fair Rent whichever is

La
higher (but subject to Standard Rent)
(i) Municipal value or Fair Rent (Whichever is higher) 90 80 80 80 84

),
(ii) Standard Rent 85 N.A. 72 84 90

ity
(iii) Expected Fair Rental value [lower of (i) or (ii)] 85 80 72 80 84

rs
1
(B) Annual rent if the house property was occupied 96 78 84 80 72
for the whole year (excluding unrealised rent)

ive
(C) Higher of (A) or (B) above 96 80 84 80 84

Un
Less: Rent of vacancy period 8 NIL 28 80 30
Gross Annual Value 88 80 56 NIL 54
fVIi.kh 1 prqFkZ edku iw.kZ o"kZ [kkyh jgk gS blfy, bldk ldy okf"kZd ewY; 'kwU; ekuk x;k gS
ed
rFkk izR;kf'kr mfpr fdjk;s dks gh okf"kZd fdjk;k ekuk x;k gSA
m

mnkgj.k (Illustration) 5.2 :


ee

fuEukafdr ifjfLFkfr;ksa esa X dh edku lEifk ds okf"kZd ewY; dk fu/kkZj.k dhft,%


(D

Compute the annual value of house property of X in the following situations:


Particulars Situations ifjfLFkfr;k
e

fooj.k I II III IV
ut

(i) Municipal Valuation (Rs.) 35,000 40,000 45,000 35,000


it

uxjikfydk ewY;kadu
st

(ii) Fair Rent (Rs.) 37,000 45,000 40,000 46,000


In

mfpr fdjk;k
ti

(iii) Annual Rent if property is let-out throughout


ra

the year (Rs.) 36,000 48,000 36,000 48,000


;fn lEifk iw.kZ o"kZ fdjk;s ij jgrh gS rks
a
Bh

okf"kZd fdjk;k
(iv) Standard Rent 32,000 44,000 41,000 --
izeki fdjk;k
va

(v) Municipal Tax Paid by :


sh

(a) Landlord Lokeh (Rs.) -- 4,000 2,250 1,750


(b) Tenant fdjk;snkj (Rs.) 1,500 -- 2,250 1,750
Vi

(vi) Property remained vacant (Months) 2 NIL 2 NIL


lEifk [kkyh jgh ekg
in

(vii) Unrealised rent of previous year 2009-10 (Rs.) 9,000 8,000 NIL 8,000
Ja

xr o"kZ 2009&10 dk u olwy gqvk fdjk;k


(viii) Property self occupied (months) - - - -
lEifk ds fy, Lo;a ds jgus ds fy, dke
esa fy;k ekg 1
B.Com.-II/V/110
gy (Solution) :
Computation of Annual Value of House Properties for the Assessment Year 2010-11

Particulars Situations ifjfLFkfr;ka

un
fooj.k I II III IV

dn
Rs. Rs. Rs. Rs.
(a) Calculation of Expected Rent [u/s 23 (1) (a)]

La
Municipal value or Fair Rent whichever is

),
higher but subject to Standard Rent 32,000 44,000 41,000 46,000

ity
(b) Annual rent if the property was let-out

rs
throughout the year (excluding unrealised rent

ive
as per rule 4) 27,000 40,000 36,000 40,000
(c) Higher of (a) or (b) above 32,000 44,000 41,000 46,000

Un
Less : Rent of vacancy period (included
in (b) above)
ed
6,000 NIL 6,000 NIL
m

Gross Annual Value 26,000 44,000 35,000 46,000


ee

Less : Municicpal Taxes paid by the Assessee NIL 4,000 2,250 1,750
(D

Annual Value 26,000 40,000 32,750 44,250


e
ut

fVIi.kh % r`rh; ifjfLFkfr esa lEifk dk mi;ksx ,d ekg ds fy, Lo;a ds jgus ds fy, fd;k x;k
it

gS] ftldk dksbZ lek;kstu ugha fd;k tkrk gSA


st

mnkgj.k (Illustration) 5.3 :


In

fuEukafdr n'kkvksa esa dj&fu/kkZj.k o"kZ 2010&11 ds fy, okf"kZd ewY; dh x.kuk dhft,%
(i) Jh lksgu us ,d vkoklh; edku dk fuekZ.k 1 tqykbZ 2004 dks djokuk izkjEHk fd;k tks
ti
ra

31 tuojh] 2007 dks cudj rS;kj gqvkA bls 1 vizSy] 2007 ls 5]000 #- izfrekg ds fdjk;s ij fdjk;s
ls mBk;k x;kA 31 vxLr] 2009 dks fdjk;snkj us edku [kkyh dj fn;k rFkk ;g rhu eghus rd
a
Bh

[kkyh gh jgkA 1 fnlEcj] 2009 ls bls iqu% 7]000 #- izfrekg ds fdjk;s ij fdjk;s ls mBk fn;k x;kA
edku dk uxjikfydk ewY;kadu 70]000 #- okf"kZd] mfpr fdjk;k 82]000 #- rFkk izeki fdjk;k 76]000
:- gSA xr o"kZ esa mlus 2007&08 rFkk 2008&09 o"kksZa ds fy, 10]000 #- uxjikfydk dj ds pqdk;sA
va

xr o"kZ 2009&10 ds uxjikfydk djksa dk Hkxrku vHkh rd ugha fd;k x;kA


sh

(ii) Jh vafdr us ,d vkoklh; edku dk fuekZ.k djokuk 1 vizSy] 2007 dks izkjEHk fd;k tks
1 flrEcj] 2007 dks cudj iwjk gqvkA 1 fnlEcj] 2007 ls bls 6]000 :- izfrekg ds fdjk;s ij fdjk;s
Vi

ls mBk fn;k x;k ftlesa 800 #- izfrekg fctyh] ikuh ,oa cxhps dh lqfo/kk ds fy, lfEefyr FkkA
uxjikfydk dj uxjikfydk ewY;kadu ds 5% yxk;s tkrs gSa tks xr o"kZ esa 3]000 #- FksA vk/ks
in

uxjikfydk djksa dk Hkqxrku fdjk;snkj }kjk fd;k x;k tcfd 'ks"k dj xr o"kZ ds vUr rd cdk;k
Ja

gh jgsA ijUrq Jh vafdr us xr o"kZ 2008&09 ds cdk;k 1]000 #- dh uxjikfydk djksa dh jkf'k dk
Hkqxrku xr o"kZ esas dj fn;kA fdjk;snkj us 31 fnlEcj] 2009 dks edku [kkyh dj fn;k rFkk ;g 31
ekpZ] 2010 rd [kkyh gh jgkA fdjk;snkj ls vDVwcj] uoEcj rFkk fnlEcj rhu ekg dk fdjk;k Hkh
olwy ugha gks ldkA edku dk mfpr fdjk;k 5]800 #- izfrekg gSA
B.Com.-II/V/111
Compute the annual value in the following cases for the assessment year 2010-11.

(i) Shri Sohan started construction of a residential house on 1st July, 2004 which was com-
pleted on 31st January, 2007. It was let out from 1st April, 2007 at a rent of Rs. 5,000 per month. On

un
31st August, 2009 the tenant vacated the house and it remained vacant for three months. From 1st
Dec., 2009 it was again let out at a rent of Rs. 7,000 per month. The municipal valuation, annual fair

dn
rent and the standard rent of the house were Rs. 70,000, Rs. 82,000 and Rs. 76,000 respectively.

La
During the previous year he paid Rs. 10,000 for municipal taxes for the years 2007-08 and 2008-09.
The municipal taxes of 2009-10 were still unpaid.

),
ity
(ii) Shri Ankit started construction of a residential house on 1st April, 2007 which was com-
pleted on 1st Sept., 2007. From 1st Dec., 2007 it was let out at a rent of Rs. 6,000 per month

rs
including Rs.800 for light, water and garden facilities. Municipal taxes are levied @ 5% of the munici-

ive
pal valuation which during the previous year amounted to Rs. 3,000. Half of the municipal taxes were

Un
paid by the tenant while the remaining amount of the municipal taxes were unpaid at the end of the
previous year. However, Shri Ankit paid Rs. 1000 as municipal taxes during the previous year which
ed
were outstanding for the previous year 2008-09. The tenant vacant the house on 31st December,
2009 and it remained vacant till 31st March, 2010. The rent for 3 months i.e. Oct., Nov. and Dec.
m
2009 also could not be realised from the tenant. The fair rent of the house is Rs. 5800 per month.
ee

gy (Solution) (i) :
(D

Computation of Annual Value of House Properties of


Shri Sohan for the Assessment Year 2010-11
e
ut

Rs.
it

(a) Calculation of Expected Rent [U/s 23 (1) (a)] Municipal value or


st

Fair Rent whichever is higher but subject to Standard Rent. 76,000


In

(b) Annual rent if the property was let-out throughout the year Rs.
ti

April 2009 to August 2009 (Rs. 5000 x 5) = 25,000


ra

Sept. to Nov. (Rs. 7000 x 3) = 21,000


a

Dec. 2009 to March 2010 (Rs. 7000 x 4 ) = 28,000 74,000


Bh

(c) Higher of (a) or (b) above 76,000


Less : Rent of vacancy period 21,000
va

Gross Annual Value 55,000


sh

Less : Municipal Taxes paid by assessee during the year 10,000


Vi

Annual Value 45,000


in
Ja

B.Com.-II/V/112
fVIi.kh %& ;fn edku o"kZ ds nkSjku iw.kZ vof/k ds fy, fdjk;s ij fn;k gqvk gksrk rks okf"kZd fdjk;k
Kkr djus ds fy, [kkyh jgus dh vof/k dk fdjk;k fuEu rhu izdkj ls Kkr fd;k tk ldrk gS%
v u;s fdjk;k ewY; ds vk/kkj ij = 7000 x 3 = Rs. 21000
;k c iqjkus fdjk;k ewY; ds vk/kkj ij = 5000 x 3 = Rs. 15000

un
;k l vkuqikfrd fdjk;k ewY; ds vk/kkj ij = (53000 x 3 = Rs. 17667

dn
9
mi;ZqDr rhuksa fof/k;ksa ls ldy okf"kZd ewY; ,d leku gksxkA

La
),
(ii) Computation of Annual Value of House Property of Shri Ankit for the Assessment Year

ity
2010-11

rs
Rs.

ive
(a) Calculation of Expected Rent : Municipal value or
Fair Rent whichever is higher :

Un
Municipal Value (Rs. 3000 x 100) = 60,000
5 ed
Fair Rent (Rs. 5800 x 12) = 69,600 69,600
m

(b) Annual rent if the property was let-out throughout the year
ee

(excluding unrealised rent) Rs.


(D

Rent (6000-800) x 12 = 62,400


Less : Unrealised Rent (5200 x 3) = 15,600 46,800
e
ut

(c) Higher of (a) or (b) above 69,600


it
st

Less : Rent of vacancy period (5200 x3) 15,600


In

Gross Annual Value 54,000


ti

Less : Municipal Taxes paid by assessee during the year 1,000


ra

Annual Value 53,000


a
Bh

fVIi.kh % izkIr fdjk;s 6]000 #- izfrekg esa ls fctyh] ikuh ,oa cxhps dh lqfo/kk dk fdjk;k 800 #-
izfrekg ?kVkdj okLro esa izkI; fdjk;k Kkr fd;k x;k gSA
va
sh
Vi
in
Ja

B.Com.-II/V/113
Lo;a ds fuokl gsrq iz;q edku lEifk ds okf"kZd ewY; dk fu/kkZj.k
(Determination of Annual Value of Self Occupied House Property)
v lEiw.kZ o"kZ esa Lo;a ds jgus ds fy, iz;qDr edku lEifk dk okf"kZd ewY; fu/kkZj.k%

un
djnkrk ;fn fdlh ,d edku ;k mlds fdlh Hkkx dks lEiw.kZ xr o"kZ esa Lo;a ds jgus ds fy, dke
esa ysrk gS rks ,slh edku lEifk ;k mlds Hkkx dk okf"kZd ewY; ^'kwU;* ekuk tkosxkA ;fn djnkrk dqN

dn
vof/k ds fy, xr o"kZ esa bl edku esa jgrk gks rFkk [kkyh jgus dh vof/k esa bl edku ls dksbZ ykHk

La
izkIr u djrk gks rks Hkh bl edku dk okf"kZd ewY; 'kwU; ekuk tkosxkA [/kkjk 23 2 a]

;fn djnkrk us vius fdlh edku dks fdlh fe= ;k fj'rsnkj dks fu%'kqYd jgus ds fy, fn;k

),
ity
gS rks ,sls edku dks Lo;a ds jgus dk ugha ekuk tkosxk cfYd fdjk;s ij mBk;k gqvk ekuk tkosxkA
ijUrq ;fn edku /kkjk 2 41 esa of.kZr lEcU/kh fj'rsnkj dks jgus ds fy, fn;k tkrk gS rks ,sls edku

rs
dks Lo;a ds jgus dk ekudj okf"kZd ewY; Kkr fd;k tk ldrk gSA

ive
;fn djnkrk ,d ls vf/kd edkuksa dk Lokeh gS rFkk mudk mi;ksx mlds Lo;a ds jgus ds

Un
fy, gksrk gks rks ,d edku dk okf"kZd ewY; 'kwU; ekuk tkrk gS rFkk vU; edkuksa dks fdjk;s ij mBk;k
gqvk ekudj mu edkuksa dk okf"kZd ewY; Kkr fd;k tkrk gSA djnkrk dks fodYi jgrk gS fd og fdlh
ed
Hkh ,d edku dk okf"kZd ewY; 'kwU; eku ysA djnkrk ds fgr esa ml edku ds okf"kZd ewY; dks 'kwU;
m
ekuuk pkfg, ftlls mldh dqy vk; dj ;ksX; vk; U;wure gksA [/kkjk 23 4]
ee

c Lo;a ds jgus dk ,slk edku ftlesa djnkrk xr o"kZ esa okLro esa ugha jgk gks%
;fn edku ds Lokeh ds ikl Lo;a ds jgus dk dsoy ,d gh edku gks vkSj ukSdjh vFkok O;kikj ;k
(D

is'kk fdlh vU; txg ij gksus ds dkj.k xr o"kZ esa ml edku dk dksbZ Hkh mi;ksx u gks ik;k gks rks
e

,sls edku dk okf"kZd ewY; 'kwU; ekuk tk;sxkA blds fy, vko';d gS fd djnkrk vU; txg ij ftl
ut

edku esa jg jgk gS og mldk Lo;a dk ugha gks rFkk [kkyh jgs edku ls xr o"kZ esa vU; dksbZ ykHk
it

izkIr ugha gq, gksa vFkkZr~ og edku xr o"kZ esa ,d fnu ds fy, Hkh fdjk;s ij u mBk;k x;k gksA
st
In

[/kkjk 23 2 b]
ti

l Lo;a ds jgus dk ,slk edku tks xr o"kZ esa dqN vof/k ds fy, fdjk;s ij
ra

mBk;k x;k gks% ;fn djnkrk ds Lo;a ds jgus ds edku dks ;k mlds Hkkx dks xr o"kZ esa lEiw.kZ
a

o"kZ ds fy, ;k dqN le; ds fy, fdjk;s ij mBk fn;k x;k gks ;k ,sls edku ls vU; dksbZ ykHk mBk;k
Bh

x;k gks rks /kkjk 23 2 ds vUrxZr ,sls edku dk okf"kZd ewY; ^'kwU;* ugha ekuk tk ldrk gSA ,sls
edku dk okf"kZd ewY; /kkjk 231 ds vUrxZr fdjk;s ij mBk;s x;s edku ds okf"kZd ewY; dh rjg
va

fu/kkZfjr fd;k tkosxkA [/kkjk 23 3]


sh

n ,slh edku lEifk ftldk dqN Hkkx Lo;a ds jgus ds fy, dke vkrk gks rFkk
Vi

dqN Hkkx fdjk;s ij mBk fn;k x;k gks% ;fn fdlh edku dk ,d Hkkx mlds Lokeh }kjk iwjs
in

xr o"kZ esa Lo;a ds jgus ds fy, dke esa fy;k x;k gks rFkk 'ks"k Hkkx iwjs xr o"kZ esa fdjk;s ij mBk;k
Ja

gqvk gks rks Lo;a ds jgus okys Hkkx dk okf"kZd ewY; 'kwU; ekuk tkrk gS rFkk fdjk;s ij mBk;s gq, Hkkx
dk okf"kZd ewY; vyx ls Kkr fd;k tkrk gSA bl fLFkfr esa ,d gh edku dh nks LorU= bdkb;ka
ekudj okf"kZd ewY; fu/kkZfjr fd;k tkrk gSA

B.Com.-II/V/114
^Lo;a ds jgus* ds edku dk okf"kZd ewY; dsoy O;f"V rFkk fgUnw vfoHkkftr ifjokj ds
fy, gh 'kwU; ekuk tkrk gS] vU; djnkrkvksa ds fy, ughaA
mnkgj.k (Illustration) 5.4 :

un
Jh jeu ds vius pkj edku gSA igys edku esa mld ,d fe= jgrk gSA nwljs edku esa mlds

dn
firkth jgrs gSaA rhljs edku esa og Lo;a jgrk gS rFkk pkSFks edku esa mldk ,d fj'rsnkj fcuk fdjk;s
ij jgrk gSA fuEu fooj.k ls vki izR;sd edku dk okf"kZd ewY; Kkr dhft,%

La
),
ity
fooj.k

rs
I II III IV

ive
Rs. Rs. Rs. Rs.
uxjikfydk ewY; 50000 35000 40000 60000

Un
mfpr fdjk;k 60000 55000 50000 70000

izeki fdjk;k 55000


ed 60000 60000 65000

pkyw xr o"kZ dk uxjikfydk dj pqdk;k 5000 4000 -- 3000


m
ee

uxjikfydk dj cdk;k -- -- 3500 3000

xr o"kZ esa fiNys o"kZ dk uxjikfydk dj pqdk;k


(D

-- 4000 2000 1000


e
ut

Shri Raman has four houses of his own. First house is being used by his friend, second house
it

is used by his father while third house is being occupied by him for self residence and fourth house is
st

occupied by his relative free of rent. From the following details, find out annual value of each house:
In
ti
ra

Particular I II III IV
a

Rs. Rs. Rs. Rs.


Bh

Municipal Value 50000 35000 40000 60000


Fair Rent 60000 55000 50000 70000
va

Standard Rent 55000 60000 60000 65000


sh

Municipal Taxes-paid for the previous year 5000 4000 -- 3000


Vi

Outstanding Municipal Taxes -- -- 3500 3000


in
Ja

Municipal Taxes for last year paid during the year -- 4000 2000 1000

B.Com.-II/V/115
gy (Solution)
1- izFke ,oa prqFkZ edku dks fdjk;s ij mBk;k gqvk ekudj okf"kZd ewY; Kkr fd;k tkosxkA
2- f}rh; ,oa prqFkZ edku esa djnkrk ds fgr esa tks Hkh jgsxk mls gh Lo;a ds jgus dk ekudj mldk

un
okf"kZd ewY; 'kwU; ekuk tkosxkA

dn
3- r`rh; edku dk okf"kZd ewY; f}rh; edku ds okf"kZd ewY; ls vf/kd gS] blfy, r`rh; edku dk
okf"kZd ewY; 'kwU; ekuk tk;sxkA ;gka ;g ekuk x;k gS fd nksuksa edkuksa ds lEcU/k esa Lohdk;Z

La
dVkSfr;ka leku gSaA ;fn nksuksa edkuksa ds lEcU/k esa dVkSfr;ka fHkUu gksa rks ftl edku dh
dj&;ksX; vk; vf/kd gksxh ml edku dks Lo;a ds jgus dk edku ekuk tkosxk] vU; dks fdjk;s

),
ity
ij mBk;k gqvkA

rs
Computation of Annual Value of House Properties for the Assessment Year 2010-11

ive
Particular Let-out Option I Option II

Un
I IV II III II III
House House House House House House
ed let-out self- self- let-out
occup- occup-
m
Rs. ied ied
ee

Calculation of Expected Rent


(D

[U/s 23 (1) (a)]


1. Municipal Value or Fair Rent whichever
e

is higher 60000 70000 55000 N.A. N.A. 50000


ut

2. Standard Rent 55000 65000 60000 N.A. N.A. 60000


it
st

3. Gross Annual Value (Lower of (1) or


In

(2) above) 55000 65000 55000 -- -- 50000


Less : Municipal Taxes paid by the
ti

Assessee 5000 4000 8000 -- -- 20000


ra

Annual Value 50000 61000 47000 -- -- 48000


a
Bh

izFke fodYi ls djnkrk dh dj&;ksX; vk; de gksrh gS blfy, r`rh; edku dks Lo;a ds jgus
va

dk edku ekuk tkosxkA


sh

vr% okf"kZd ewY; fuEu izdkj gksxk % #i;s


Vi

izFke edku = 50,000


f}rh; edku
in

= 47,000
r`rh; edku
Ja

= NIL
prqFkZ edku = 61,000
fofHkUu lEifk;ksa dk okf"kZd ewY; = 1,58,000

B.Com.-II/V/116
xr o"kZ esa dqN vof/k ds fy, Lokeh ds fuokl gsrq dke esa
vk;s edku dk okf"kZd ewY; fu/kkZj.k
(Determination of Annual Value of a House Property Self
Occupied only for a part of time during the Previous Year)

un
;fn djnkrk dk dksbZ edku xr o"kZ esa dqN vof/k ds fy, Lo;a ds jgus ds fy, dke esa vkrk

dn
gks rFkk 'ks"k vof/k ds fy, fdjk;s ij mBk;k gqvk gks rks ,sls edku dk okf"kZd ewY; esa ls Lo;a ds jgus

La
dh vof/k dk vkuqikfrd okf"kZd ewY; ?kVk;k ugha tkrk gSA
mnkgj.k (Illustration) 5.5 :

),
ity
Jh egs'k vius ,d edku esa xr o"kZ ds izFke nks ekg esa Lo;a jgk rFkk 'ks"k nl ekg ds fy,

rs
mls 4000 :i;s izfrekg fdjk;s ij mBk fn;kA edku dk uxjikfydk ewY; 45000 :i;s gSa rFkk xr

ive
o"kZ esa mlus 3000 :i;s uxjikfydk dj ds pqdk;sA
dj fu/kkZj.k o"kZ 2010&11 ds fy, edku dk okf"kZd ewY; Kkr dhft,A

Un
Shri Mahesh occupied his house for first two months during the previous year and let-out it
ed
for remaining ten months @ Rs.4000 p.m. Municipal value of the house is Rs.45000 and Municipal
m
Tax paid by him during the previous year is Rs.3000.
ee

Compute the annual value of the house for the Assessment Year 2010-11.
(D

gy (Solution)
e

Computation of Annual Value for the Assessment Year 2010-11)


ut

I Calculation of Exptected Rent Rs Rs.


it
st

Municipal value or Fair Rent, whichever is higher


In

Subject to maximum of standard rent U/S 23 (1)(a) 45000


II : Actual rent received/receivable (U/S 23 (1) (b) (4000x10) 40000
ti

Gross Annual Value [higher of (I) or (II)] 45000


ra

Less : Municipal Tax paid by the assessee 3000


a
Bh

Annual value 42000


va

fVIi.kh % edku fdjk;snkj ds vHkko esa [kkyh ugha jgk Fkk oju~ Lo;a ds jgus ds fy, nks ekg
mi;ksx esa vk;k FkkA vr% ,sls edku ds lEcU/k ea /kkjk 23 1 c ds vUrxZr x.kuk ugha dh tkosxhA
sh

mnkgj.k (Illustration) 5.6 :


Vi

fiNys mnkgj.k 5-5 esa ;g ekuk tkos fd edku esa Jh egs'k Lo;a jgrs gSa ijUrq 1 tuojh]
in

2010 ls 1@5 Hkkx 600 #i;s izfrekg dh nj ls fdjk;s ij mBk fn;k gSA ml edku dk okf"kZd ewY;
Ja

fdruk gksxk\
In the previous Illustration 5.5 assume that the house is being used by Shri Mahesh for self
residential purpose but let-out 1/5 portion of it @ Rs. 600 per month with effect from January 1,
2010. What would be the annual value of the house?
B.Com.-II/V/117
gy (Solution):
,sls iz'u dks gy djus ds fy, djnkrk ds ikl nks fodYi gSa%
fodYi I % edku esa nks LorU= bdkbZ;ka ekuh tkosa( vFkok

un
fodYi II % lEiw.kZ edku dks ,d bdkbZ ekuh tkosaA
mi;ZqDr nksuksa fodYiksa ea ls ftl fodYi ds vk/kkj ij edku dh dj&;ksX; vk; U;wure vkos

dn
mlh fodYi dks viukuk pkfg,A

La
Computation of annual Value of House Property
for the Assessment Year 2010-11

),
Option I Option II

ity
Self-occupied Let-out Porti

rs
(4/5th Portion on (1/5th One Unit

ive
Portion
(a) Calculation of Expected Rent

Un
U/S 23 (1) (a)
Municipal Value N.A.
ed 9,000 45,000
(b) Actual Rent Receivable N.A. 1,800 1,800
m
(c) Gross Annual Value
ee

(Higher of (a) or (b) above) N.A. 9,000 45,000


Less : Municipal Tax paid by the assessee N.A. 600 3,000
(D

Annual value NIL 8,400 42,000


e
ut

izFke fodYi ds vuqlkj edku dk okf"kZd ewY; U;wure vkrk gS vr% okf"kZd ewY; 8400 :-
it

gksxkA
st
In

mnkgj.k (Illustration) 5.7 :


ti

Jh nhipUn dk lhdj esa ,d edku gS ftldk uxjikfydk ewY;kadu 7200 #- gSA edku dk
ra

1@3 Hkkx 375 :- izfrekg fdjk;s ij mBk;k x;k gS] ,oa 'ks"k muds Lo;a ds jgus gsrq iz;qDr gksrk gSA
a

Jh nhipUn foRrh; o"kZ 2009&10 esa 3 ekg bl Hkkx esa jgs gSa vkSj 'ks"k 9 ekg O;kikj ds dk;Z ds fy,
Bh

t;iqj esa jgs gSa] mUgksaus bl Hkkx dks u rks fdjk;s ij mBk;k gS vkSj u dksbZ vU; ykHk izkIr fd;k gSA
va

uxjikfydk dj uxjikfydk ewY;kadu dk 10 izfr'kr gS ftlesa ls 450 #i;s pqdk fn;s x;s gSaA edku
dk okf"kZd ewY; Kkr dhft,A
sh

Mr. Deepchand owns a houe at Sikar whose municipal valuation is Rs. 7200. One-third of
Vi

this house has been let-out at a rent of Rs.375 per month and the eremaining portion is occupied by
in

him for his own residence. Mr. Deepchand stayed in this portion for 3 months during the financial year
Ja

2009-10 and he was at Jaipur during the remaining period of 9 months in connection with his
business. He neither let out this poriton nor he derived any other benefit therefrom. Municipal tax is
10% of the municipal valuation out of which Rs. 450 have been paid. Find out the annual value of the
house.

B.Com.-II/V/118
gy (Solution):
Computation of Annual Value of the House Property of
Mr. Deepchand for the Assessment Year 2010-11

un
Rs. Rs.
(i) Let out portion (1/3rd)

dn
Stage I : Municipal Value (7200 x1/3) 2,400

La
Stage II: Actual Rent Receivable (375x12) 4,500
Gross Annual Value 4,500

),
(Higher of (I) or (II) above)

ity
Less : Municipal taxes paid 150

rs
Annual Value 4,350 4,350

ive
(ii) Self occupied poriton (2/3 rd)
Annual value [u/s 23 (2) (a) (1)] NIL

Un
Annual value of the House 4,350
ed
fVIi.kh%
m

1- izkIr fdjk;k uxjikfydk ewY;kadu ls vf/kd gSA vr% izkIr fdjk;s ds vk/kkj ij gh okf"kZd
ee

ewY; dh x.kuk dh xbZ gSA


(D

2- uxjikfydk djksa dh Hkqxrku dh xbZ jkf'k dh gh dVkSrh nh tkrh gSA


3- djnkrk ds Lo;a ds jgus ds Hkkx dk okf"kZd ewY; 'kwU; ekuk tkrk gSA
e
ut

lg&LokfeRo okys edku dk okf"kZd ewY; /kkjk 26


it

(Annual Value of House Property under Co-ownership)


st

;fn fdlh edku ds ,d ls vf/kd O;fDr ekfyd gksa rFkk ml edku esa izR;sd ekfyd dk
In

fgLlk fuf'pr~ o Li"V gks rks izR;sd ds fgLls dk okf"kZd ewY; vyx&vyx fu/kkZfjr fd;k tk;sxkA
ti

blds fy, ;g ekuk tk;sxk fd izR;sd djnkrk dk edku vyx&vyx gSA vr% izR;sd djnkrk dks
ra

okf"kZd ewY; esa ls /kkjk 24 ds vUrxZr nh tkus okyh dVkSfr;ka Hkh vyx&vyx gh nh tk;saxhA
a
Bh

fons'k esa fLFkr edku lEifk dk okf"kZd ewY;


va

(Annual Value of House Property Situated in Foreign Country)


sh

;fn fdlh fuoklh djnkrk dh dksbZ edku lEifk fons'k esa fLFkr gks rks ml edku lEifk
dh vk; Hkh blh 'kh"kZd ds vUrxZr 'kkfey dh tk;sxhA ml edku lEifk dk okf"kZd ewY; Hkh mi;ZqDr
Vi

fu;eksa ds vuqlkj gh Kkr fd;k tk;sxkA ldy okf"kZd ewY; esa ls ml ns'k ds LFkkuh; djksa dh jkf'k
in

dks ?kVkdj okf"kZd ewY; Kkr fd;k tk;sxkA


Ja

dVkSfr;ka (Deductions)
edku lEifk ls dj&;ksX; vk; Kkr djus ds fy, mlds okf"kZd ewY; esa ls /kkjk 24 esa of.kZr
dVkSfr;ksa dks ?kVk;k tkrk gSA bl /kkjk esa of.kZr dVkSfr;ksa ds vykok vU; dksbZ dVkSrh Lohd`r ugha
B.Com.-II/V/119
dh tkrh gSA /kkjk 24 esa of.kZr dVkSfr;ka fuEukafdr gSa%
1 izekf.kr dVkSrh (Standard Deduction) [/kkjk 24 (a)]

2 edku lEifk ds fy, fy;s x;s _.k ij ns; C;kt dh dVkSrh (Interest on Loan)

un
[/kkjk 24 (b)]

dn
1 izekf.kr dVkSrh (Standard Deduction) [/kkjk 24 (a)]

La
;g oS/kkfud dVkSrh gksrh gS tks izR;sd edku lEifk ds okf"kZd ewY; dk 30 izfr'kr vko';d

),
:i ls Lohd`r dh tkrh gS] ijUrq ;fn fdlh edku dk okf"kZd ewY; 'kwU; gks vFkok _.kkRed gks rks

ity
;g dVkSrh ugha nh tkrh gSA

rs
2 edku gsrq fy, x;s _.k ij C;kt (Interest on loan taken for the house):

ive
;fn fdlh edku lEifk dk okf"kZd ewY; dj ;ksX; gksrk gS rk ml lEifk dks ; djus]

Un
cuokus] o`f) ;k ejEer djokus ds fy, fy; x;s _.k ij xr o"kZ esa ns; C;kt dh jkf'k mlds okf"kZd
ewY; esa ls dVkSrh ;ksX; gksrh gSA ;fn bu ms';ksa gsrq fy, x;s _.k dks pqdkus ds fy, dksbZ u;k _.k
ed
fy;k tkrk gS rks bl u;s _.k ij xr o"kZ esa ns; C;kt Hkh dVkSrh ;ksX; gksrk gSA _.k ysus ds fy,
ns; deh'ku ;k nykyh dh dVkSrh Lohd`r ugha gksrh gSA ;fn fdlh edku lEifk dh vk; xr o"kZ
m

esa dj eqDr gksrh gS rks ,slh lEifk gsrq fy;s x;s _.k ij xr o"kZ esa ns; C;kt dh dVkSrh Hkh Lohd`r
ee

ugha gksrh gSA_.k ij lk/kkj.k C;kt dh nj ls Kkr C;kt dh jkf'k dh gh dVkSrh Lohdk;Z gS] po`f)
(D

nj ls Kkr C;kt dh jkf'k ughaA


;fn edku [kjhnus vFkok cudj rS;kj gksus okys xr o"kZ ls iwoZ dh vof/k dk C;kt pqdk;k
e
ut

x;k gS vFkok ns; gks x;k gS rFkk vk;dj vf/kfu;e ds fdlh vU; izko/kku ds vUrxZr dVkSrh ugha
it

nh x;h gS rks C;kt dh lEiw.kZ jkf'k dh ikap leku okf"kZd fd'rksa esa dVkSrh Lohd`r dh tkrh gSA igyh
st

fd'r dh dVkSrh edku [kjhnus vFkok cudj rS;kj gksus okys xr o"kZ esa nh tk;sxhA mnkj.k ds fy,
In

edku cuokus ds fy, 1 tuojh 2006 ls 100000 :i;s dk _.k 12% okf"kZd C;kt dh nj ij fy;k
ti

x;kA edku 1 twu] 2009 dks cudj rS;k gqvkA _.k dh jkf'k dk vHkh rd iquHkqZxrku ugha fd;k x;k
ra

gSA pkyw xr o"kZ 2009&10 esa okf"kZd ewY; esa ls C;kt ds fy, Lohd`r dVkSrh dh jkf'k fuEu gksxh&
a

#i;s
Bh

1- vizSy] 2009 ls iwoZ dh vfo/k ds C;kt dk 1@5 Hkkx =39000/5 = 7]800


1 tuojh 2006 ls 31 ekpZ 2009 rd dh vof/k vFkkZr 39 ekg ds fy,
va

$ xr o"kZ 2009&10 dk ns; C;kt 12]000


sh

xr o"kZ 2009&10 ls lEcfU/kr dj fu/kkZj.k o"kZ


2010&11 esa C;kt dh Lohd`r dVkSrh dh jkf'k 19]800
Vi

C;kt dh dVkSrh dh vf/kdre lhek


in
Ja

(i) fdjk;s ij mBk;s x;s edku gsrq fy;s x;s _.k ij ns; C;kt dh dVkSrh dh dksbZ vf/kdre
lhek fu/kkZfjr ugha gS tcfd Lo;a ds jgus ds fy, dke esa vkus okys ,sls edku ftldk okf"kZd ewY;
'kwU; ekuk x;k gS] ds okLrs fy;s x;s _.k ij ns; C;kt dh vf/kdre lhek 30]000 #i;s ;k 1]50]000
:i;s fuEu izdkj fu/kkZfjr dh xbZ gS%
B.Com.-II/V/120
v ;fn _.k 1 vizSy] 1999 ls iwoZ fy;k x;k gks rks C;kt dh vf/kdre dVkSrh ;ksX; jkf'k
30]000 #- gh gksxhA
c ;fn 31 ekpZ] 1999 ds i'pkr~ edku ; djus vFkok edku cuokus gsrq _.k fy;k x;k

un
gks rks ,sls _.k ij C;kt dh vf/kdre dVkSrh ;ksX; jkf'k 1]50]000 #i;s rd gks ldrh
gS ;fn %

dn
(i) ,slk C;kt edku lEifk dks cuokus vFkok ; djus ds fy, m/kkj yh xbZ jde ds

La
lEcU/k esa ns; gks rFkk

),
(ii) edku dk fuekZ.k vFkok izkfIr ftl fokh; o"kZ esa _.k fy;k tk;s ml fokh; o"kZ

ity
dh lekfIr ds ckn 3 o"kZ ds Hkhrj iw.kZ gks x;k gksA

rs
l ;fn _.k 31 ekpZ]1999 ds i'pkr~ edku dh ejEer ;k uohuhdj.k ;k iqufuZekZ.k ds fy;s

ive
fy;k x;k gks rks ,sls _.k ij ns; C;kt dh vf/kdre dVkSrh ;ksX; jkf'k 30]000 #i;s
gh gksxhA

Un
Lo;a ds jgus ds edku dh dj ;ksX; vk; C;kt dh Lohdk;Z dVkSrh ds dkj.k mi;qZDr
vf/kdre lhek 30]000 :i;s ;k 1]50]000 :i;s rd _.kkRed gks ldrh gSA
ed
(ii) ;fn fdlh djnkrk ds ikl Lo;a ds jgus dk ,d gh edku gks rFkk ukSdjh vFkok O;kikj
m

;k is'kk fdlh vU; txg gksus ds dkj.k xr o"kZ esa ml edku dk dksbZ mi;ksx u gks ik;k gks rks ,sls
ee

edku dk okf"kZd ewY; /kkjk 23 2 (b) ds vUrxZr 'kwU; ekuk tkosxk rFkk ,sls edku ds lEcU/k esa
(D

C;kt dh dVkSrh mi;ZqDr lhek rd Lohr dh tkosxhA blds vykok vU; dksbZ dVkSrh Lohd`r ugha
dh tkosxhA
e
ut

C;kt dh dVkSrh dh vf/kdre lhek Lo;aa ds jgus ds dsoy ,d edku ds lEcU/k esa gh ykxw
it

gksrh gS ftldk okf"kZd ewY; /kkjk 23 2 ds vUrxZr 'kwU; ekuk x;k gSA vU; edkuksa ds lEcU/
st

k esa ns; C;kt ij dVkSrh dh vf/kdre lhek ykxw ugha gksrh gSA
In

uksV % C;kt dh dVkSrh C;kt dh okLrfod jkf'k (Actual amount of interest) ;k vf/kdre lhek
ti
ra

30000 :i;s ;k 150000:i;s tSlh Hkh fLFkfr gks nksuksa esa tks Hkh de gks] dh Lohd`r dh tkrh gSA
a

Hkkjr ds ckgj C;kt dk Hkqxrku dqN ifjfLFkfr;ksa esa vLohd`r gksuk /kkjk 25
Bh

C;kt dk Hkqxrku ;fn Hkkjr ds ckgj fdlh O;fDr dks fd;k tkuk gks rks dqN ifjfLFkfr;ksa esa
va

,slh jkf'k;ksa dk Hkqxrku djrs le; mn~xe LFkku ij dj dh dVkSrh djuk vko';d gksrk gSA ;fn
mn~xe LFkku ij dj dh dVkSrh u dh xbZ gks rFkk Hkqxrku ikus okys O;fDr dk Hkkjr esa dksbZ
sh

izfrfuf/k Hkh u gks] rks bl izdkj ls pqdkbZ xbZ jkf'k dh dVkSrh vLohd`r gksrh gSA
Vi
in

okf"kZd ewY; dk _.kkRed gksuk


Ja

(Annual Value to be Negative)


Lo;a ds jgus ds ,d edku dk okf"kZd ewY; 'kwU; ekuk tkrk gS ijUrq fdjk;s ij mBk;s x;s
edku dk igys ldy okf"kZd ewY; Kkr fd;k tkrk gS vkSj ldy okf"kZd ewY; esa ls djnkrk }kjk xr
o"kZ esa pqdk;s x;s LFkkuh; djksa@uxjikfydk djksa dks ?kVkdj okf"kZd ewY; Kkr fd;k tkrk gSA
B.Com.-II/V/121
fuEukafdr ifjfLFkfr;ksa esa fdlh edku lEifk dk okf"kZd ewY; _.kkRed gks ldrk gS %
v ,slk edku tks fdjk;snkj u feyus ds dkj.k lEiw.kZ o"kZ esa [kkyh jgk gks rFkk ftldk vU;
dksbZ mi;ksx u fd;k x;k gks] dk ldy okf"kZd ewY; /kkjk 23 1 (c) ds vUrxZr 'kwU; ekuk tk;sxkA

un
bl edku ds lEcU/k esa djnkrk }kjk xr o"kZ esa pqdk;s x;s uxjikfydk djksa dks ?kVkus ij okf"kZd ewY;
_.kkRed vkosxkA

dn
c ,slk edku ftlds lEcU/k esa djnkrk }kjk xr o"kZ esa pqdk;s x;s uxjikfydk dj mlds

La
ldy okf"kZd ewY; ls vf/kd gks] dk okf"kZd ewY; _.kkRed gksxkA

),
_.kkRed okf"kZd ewY; esa ls izeki dVkSrh dh NwV ugha nh tkrh gS ijUrq _.k ij C;kt dh NwV nh

ity
tkosxh vFkkZr~ ftruh jkf'k dk _.k ij C;kt gksrk gS mruh jkf'k dh _.kkRed vk; c<+ tkrh gSA

rs
_.kkRed vk; dk lek;kstu (Adjustment of Negative Income) %

ive
,d edku dh _.kkRed vk; gkfu dk lek;kstu fdlh nwljs edku dh dj&;ksX; vk;

Un
ls fd;k tk ldrk gSA ,slk lek;kstu djus ds i'pkr~ Hkh ;fn edku lEifk ls vk;* 'kh"kZd esa gkfu
gks rks ml gkfu dh iwfrZ vU; 'kh"kZd dh vk; ls fu;ekuqlkj dh tk ldrh gSA
ed
mnkgj.k (Illustration) 5.8 %
m

Jh izeksn ,d edku ds Lokeh gSa ftldk fuekZ.k dk;Z 1 tuojh] 2006 dks izkjEHk gqvk ,oa 30
ee

twu] 2007 dks lekIr gqvkA Jh izeksn us edku ds fuekZ.k gsrq 1 tuojh] 2006 dks 3]00]000 #i;s dk
(D

12 izfr'kr izfro"kZ C;kt dh nj ls _.k izkIr fd;k rFkk 2]00]000 #i;s dk _.k blh C;kt nj ls
1 vizSy] 2007 dks fy;kA bl edu dk uxjikfydk ewY; 1]02]000 #i;s gSa vkSj uxjikfydk dj bldk
e

6-25 izfr'kr gS tks pqdk fn;k x;k gSA bls 1 tqykbZ] 2007 ls 9]000 #i;s izfrekg ds fdjk;s ij fdjk;s
ut

ls mBk;k x;k gSA 31 tqykbZ] 2009 dks fdjk;snkj us edku [kkyh dj fn;k rFkk ;g nks eghus rd
it
st

[kkyh gh jgkA 1 vDVwcj] 2009 ls bls iqu% 10]000 #i;s izfrekg ds fdjk;s ij mBk fn;k x;kA bl
In

edku ds xr o"kZ ds lEcU/k esa Jh izeksn }kjk fd;s x;s vU; O;; fuEufyf[kr gSa&
ti

#i;s #i;s
ra

ejEer 5]000 Hkwfe dk fdjk;k 2]000


a

vfXu chek izhfe;e 10]000 _.k ij C;kt ftlesa cdk;k 66]000


Bh

fdjk;k olwyh O;; 2]400 C;kt ij C;kt ds 6000 :i;s


va

lkSrsyh eka dks fuokZg Hkkk pqdk;k 6]000 Hkh 'kkfey gSa
tks U;k;ky; ds vkns'kkuqlkj jkT; ljdkj dks pqdk;k x;k 400
sh

lEifk ij izHkkj gS Hkwfe ,oa Hkou dj


Vi

fu/kkZj.k o"kZ 2010&11 ds fy, Jh izeksn dh edku lEifk ls dj ;ksX; vk; dh x.kuk dhft,A
in

Shri Pramod is a owner of a house, the construction of which was started on January 1, 2006
Ja

and completed on 30th June, 2007 Shri Pramod borrowed Rs. 3,00,000 on 1 January, 2006 and Rs.
2,00,000 on 1 April, 2007 at 12% p.a. interest to construct the house. The Municipal value of the
house is Rs. 102000 and the municipal tax @ 6.25% thereof has been paid. It was let out from Ist
July, 2007 at a rent of Rs. 9,000 per month. On 31st July, 2009 the tenant vacated the house and it

B.Com.-II/V/122
remained vacant for two months. From 1st October, 2009 it was again let out at a rent of Rs. 10,000
per month. The other expenses in respect of this house for the previous year paid by Shri Pramod
were as follows:
Rs. Rs.
Repairs 5,000 Ground Rent 2,000

un
Fire Insurance Premium 10,000 Interest on loan (including 66,000

dn
Rent Collection charges 2,400 Rs. 6,000 as interest on
Maintenance allowance paid to his 6000 outstanding interest)

La
step mother, which is a charge Land and Building Tax
on the property according to the court paid to the State Govt. 400

),
decision

ity
Compute the taxable income from house property of Shri Pramod for the Assessment Year
2010-11

rs
gy (Solution) :

ive
Computation of Taxable Income from House Property

Un
for the Assessment Year 2010-11
Rs. Rs.
(a) Calculation of Expected Annual Rent : ed
Municipal value or Fair Rent whichever is higher 102000
m
(b) Annual rent if the house property was let out throughout the
year (excluding unrealised rent) April to July 2009 = Rs. 9000 x 4 36000
ee

August to September = Rs. 10000 x 2 20000


(D

Oct. 2009 to March 2010 = Rs. 10000 x 6 60000 116000


(c) Higher of (a) or (b) 116000
Less : Rent of vacancy period 20000
e
ut

Gross Annual Value 96000


it

Less : Municipal Taxes paid by the owner 6375


st
In

Annual Value 89625


Less : Deductions:
ti
ra

(i) Standard deduction (30% of Annual Value) 26888


(ii) Interest on loan 69000 95888
a
Bh

Taxable Income from House Property (-) 6263


va

fVIi.kh %
sh

C;kt dh NwV Hkqxrku ds vk/kkj ij ugha nh tkrh gS] dsoy ns; vk/kkj ij bldh NwV nh tkrh gSA
C;kt dh Lohd`r dVkSrh dh jkf'k dh x.kuk fuEu izdkj dh xbZ gS& #i;s
Vi

1 vizSy] 2007 ls iwoZ ds C;kt dh ikap fd'rksa esa


in

]300]000 x 12@100 x 15@12@5 9]000


Ja

pkyw xr o"kZ 2009&10 dk ns; C;kt


5]00]000 x 12% 60]000
Lohd`r dVkSrh dh jkf'k 69]000
cdk;k C;kt ij ns; C;kt dh dVkSrh ugha nh tkrh gS blfy, 6000 :- dh dVkSrh ugha nh xbZ gSA
B.Com.-II/V/123
mnkgj.k (Illustration) 5.9 :
Jh jke dk t;iqj esa ,d edku gS] ftldk uxjikfydk ewY;kadu 2]96]000 :i;s gSA fokh;
o"kZ 2009&10 esa bl edku ds lEcU/k esa fuEukafdr O;; gq,&
1 uxjikfydk dj dk Hkqxrku fd;k 29]600 #i;s

un
2 ejEer O;; 18]000 #i;s

dn
3 vfXu chek izhfe;e 2]000 #i;s
4 Hkou fuekZ.k gsrq 1-5-2007 dks fy;s x;s _.k ij xr o"kZ esa ns; C;kt 1]80]000 #i;sA

La
fu/kkZj.k o"kZ 2010&11 ds fy, fuEufyf[kr fLFkfr;ksa esa bl edku dh dj&;ksX; vk; Kkr

),
dhft,&

ity
v ;fn xr o"kZ 2009&10 esa Jh jke bl edku esa Lo;a jgs gksa rFkk bl edku ls vU; fdlh izdkj
dk ykHk u mBk;k gksA

rs
c ;fn xro"kZ 2009&10 esa 4 ekg ds fy, bl edku dks 28]800 #i;s izfrekg ds fdjk;s ij mBk;k

ive
x;k gks rFkk 'ks"k vof/k ds fy, bl edku dk mi;ksx Jh jke us Lo;a ds fuokl ds fy, fd;k

Un
gksA
l ;fn xr o"kZ 2009&10 esa bl edku dk ,d&frgkbZ Hkkx 12]000 #i;s izfrekg ds fdjk;s ij mBk
ed
gqvk jgk gks rFkk 'ks"k nks &frgkbZ Hkkx dk mi;ksx Jh jke }kjk Lo;a ds fuokl ds fy, fd;k x;k
gksA
m

n ;fn xr o"kZ 2009&10 esa Jh jke us bl edku dk mi;ksx vius Lo;a ds O;olk; ds fy, fd;k gksA
ee

Shri Ram owns a house at Jaipur, whose municipal valuation is Rs. 2,96,000. During financial
(D

year 2009-10 following expenses were incurred in respect of this house-


(1) Municipal tax paid Rs. 29,600
e
ut

(2) Repair expenses Rs. 18,000


it

(3) Fire Insurance Premium Rs. 2,000


st

(4) Annual interest payable on loan taken on 1.5.2007 for construction of the house Rs. 1,80,000
In

Compute the taxable income of the house in following situations for the assessment year
ti

2010-11.
ra

(a) If Shri Ram used the house for his own residence and no other benefit is derived from the house
a

during the previous year 2009-10.


Bh

(b) If the house has been let-out by Shri Ram @Rs. 28,800 per month for 4 months during the
previous year 2009-10 and for the remaining period, it has been used for his own residence.
va

(c) If one-third part of the house has been let-out by Shri Ram @ Rs. 12,000 per month during the
sh

previous year 2009-10 and the remaining two third part has been used for his own residence.
(d) If Shri Ram has used the house for his own business during the previous year 2009-10.
Vi

gy (Solution) :
in

v ;fn xr o"kZ esa edku djnkrk ds Lo;a ds jgus ds dke vk;k gks
gk% #i;s
Ja

okf"kZd ewY; (Annual Value) /kkjk 23 (2) (A) 'kwU;


?kVkvks % C;kt vf/kdre jkf'k 1]50]000
edku lEifk ls dj&;ksX; vk; gkfu & 1]50]000

B.Com.-II/V/124
c ;fn edku pkj ekg ds fy, fdjk;s ij mBk;k gqvk gks% #i;s
ldy okf"kZd ewY; uxjikfydk ewY; ds vk/kkj ij 2]96]000
?kVkvks% pqdk;s x;s uxjikfydk dj 29]600

un
okf"kZd ewY; 2]66]400
?kVkvks % 1 izeki dVkSrh 79]920

dn
2 _.k ij C;kt 1]80]000 2]59]920

La
edku lEifk ls dj ;ksX; vk; 6]480
fVIi.kh % edku dk okLrfod izkIr fdjk;k 1]15]200 #i;s gS tks izFke pj.k dh jkf'k ls de gS blfy,

),
ity
f}rh; pj.k [/kkjk 23 1b] ds izko/kku ykxw ugha gksaxsA edku [kkyh ugha jgk gS blfy, r`rh; pj.k
/kkjk [23 1c] ds izko/kku Hkh ykxw ugha gksaxsA

rs
ive
l ;fn edku dk ,d frgkbZ Hkkx lEiw.kZ xr o"kZ esa fdjk;s ij mBk;k gqvk gks rFkk
nks&frgkbZ Hkkx Lo;a ds jgus ds dke vkrk gks%

Un
#i;s #i;s
1 fdjk;s ij mBk;s x;s Hkkx dh vk; dk fu/kkZj.k % ed
(i) izFke pj.k % uxjikfydk ewY; 1@3 Hkkx dk 98]667
m
(ii) f}rh; pj.k % okLrfod fdjk;k ewY; 1@3 Hkkx dk 1]44]000
ldy okf"kZd ewY; 1]44]000
ee

mi;ZqDr (i) o (ii) esa tks Hkh vf/kd gks


(D

?kVkvks% uxjikfydk dj 9]867


okf"kZd ewY; (Annual Value) 1]34]133
e
ut

?kVkvks % dVkSfr;ka %
it

izeki dVkSrh 40]240


st

C;kt 180000 x 1@3 60]000 1]00]240


In

dj ;ksX; vk; 33]893


ti

2 Lo;a ds jgus ds Hkkx dh vk; dk fu/kkZj.k % #i;s


ra

okf"kZd ewY; 'kwU;


a

?kVkvks % C;kt 180000 x 2/3) = 1]20]000 #i;s ;k


Bh

vf/kdre 1]50]000 #i;s] tks Hkh de gks 1]20]000


dj ;ksX; vk; & 1]20]000
va

edku lEifk ls dj ;ksX; vk; gkfu 33]893&1]20]000 & 86]107


sh

n ;fn xr o"kZ esa edku djnkrk ds Lo;a ds O;olk; ds fy, mi;ksx esa vkrk gks rks ,sls edku ds
Vi

lEcU/k esa vk; rks fdlh Hkh 'kh"kZd esa dj&;ksX; ugha gksrh gS] ijUrq ,sls edku ls lEcfU/kr
okLrfod O;;ksa dh NwV O;kikj vFkok is'ks ds ykHk 'kh"kZd esa ns nh tkrh gSA
in

mnkgj.k (Illustration) 5.10 :


Ja

Jh ekFkqj nks edkuksa ds Lokeh gSaA muesa ls igyk edku vius Lo;a ds jgus ds fy, mi;ksx
esa ykrs gSa rFkk nwljk edku O;kikfjd dk;Z ds fy, 12000 :- izfrekg fdjk;s ij fn;k gqvk gSA bu
edkuksa ds lEcU/k esa xr o"kZ 2009&10 esa fuEu O;; gq, gSa&
B.Com.-II/V/125
izFke edku f}rh; edku
#i;s #i;s
(i) uxjikfydk dj uxjikfydk ewY; dk 10 izfr'kr 15]000 14]000
(ii) Hkwfe dk yxku 1]600 1]750
(iii) edkuksa dh ejEer ds fy, 1-04-08 dks fy, _.k ij C;kt 31]200 35]600

un
(iv) edku dks fxjoh j[k dj O;kikj gsrq fy; x;s _.k ij C;kt && 21]000

dn
(v) vfXu chek izhfe;e 2]900 3]200
(vi) fdjk;k olwyh O;; && 800

La
(vii) pkyw o"kZ dk u olwy gqvk fdjk;k && 24]000
;g ekurs gq, fd f}rh; edku 4 ekg [kkyh jgkA dj&fu/kkZj.k o"kZ 2010&11 ds fy, ^edku

),
lEifk ls vk;* 'kkh"kZd dh dj&;ksX; vk; dh x.kuk dhft,A

ity
Mr. Mathur owns two houses, first house is occupied by him for his own residential purposes

rs
and the second house is let out for business purpose @Rs. 12000 per month. The expenses for these

ive
houses during the previous year 2009-10 were as under -
First House Second House

Un
Rs. Rs.
(i) Municipal Taxes (10% of Municipal valuation) 15,000 14,000
(ii) Land Revenue ed 1,600 1,750
(iii) Interest on loan taken for repairs of the house on 1.04.08 31,200 35,600
(iv) Interest on loan by mortgage of the house for the business __ 21,000
m
(v) Fire Insurance premium 2,900 3,200
ee

(vi) Rent collection charges __ 800


(vii) Unrealised rent of current previous year __ 24,000
(D

Assuming that the second house has remained vacant for a period of 4 month, compute his
taxable income form house property for the Assessment Year 2010-11.
e

gy (Solution):
ut

Computation of Taxable Income from House Property of


it

Mr. Mathur for the Assessment Year 2010-11


st

First House (Self occupied) Rs. Rs. Rs.


In

Annual value u/s 23(2) (a) NIL


Less : Interest on Loan 30,000
ti
ra

Taxable Income from first house (-) 30,000 (-) 30,000


Second House (Let-out)
a

Stage I : Annual Expected Rent (14000 x 100/10)


Bh

Stage II : Annual Rent if the property was occupied through 1,40,000


the year (excluding unrealised rent (Rs. 12,000x12=
va

Rs. 24000) 1,20,000


Stage III: Higher of (I) or (II) above 1,40,000
sh

Less : Rent of vacancy period (12000 x 4) 48,000


Gross Annual Value 92,000
Vi

Less : Municipal Taxes Paid by the owner 14,000


Annual Value 78,000
in

Less : Deductions
Ja

(i) Standard Deduction (30% of Annual value) 23,400


(ii) Interest on Loan 35,600 59,000
Taxable Income from second house 19000
Taxable Income from House Property (Loss) (-)30000

B.Com.-II/V/126
fVIi.kh %
1- Jh ekFkqj us viuk nwljk edku fxjoh j[kdj O;kikj gsrq _.k fy;k ftl ij C;kt dh
dVkSrh Lohd`r ughsa gksxhA
2- djnkrk ds Lo;a ds jgus ds edku izFke dk okf"kZd ewY; 'kwU; gksxkA blds okf"kZd ewY;

un
esa ls dsoy edku dh ejEer gsrq fy, x;s _.k ij C;kt dh dVkSrh Lohd`r gksxhA dVkSrh

dn
dh vf/kdre lhek 30000 :i;s gSA
3- fdjk;s ij mBk;s x;s edku dk okf"kZd fdjk;k 12000 x 12 = 144000 :i;s gksrk ;fn

La
edku [kkyh ugha jgrkA

),
ity
vU; egRoiw.kZ izko/kku (Other important provisons)

rs
1 u olwy gq;s fdjk;s dh olwyh

ive
(Recovery of unrealised rent)

Un
(A) dj&fu/kkZj.k o"kZ 2001&02 rd dVkSrh ds :i esa Lohd`r fd;s u;s o olwy gq;s
fdjk;s dh olwyh (Recovery of unrealised rent allowed as deduction upto assessment year 2001-
ed
02) (/kkjk 25A) &;fn xr o"kZ 2000&01 esa vFkok blds iwoZ ds fdlh xr o"kZ esa fiNys o"kksZa ds u olwy
m
gq;s fdjk;s dh dVkSrh Lohd`r dj nh xbZ Fkh] ijUrq ,slk fdjk;k ckn esa fdlh xr o"kZ esa izkIr gks tkrk
ee

gS rks ;g jkf'k izkIr gksus okys xr o"kZ esa edku lEifk ls vk;* 'kh"kZd esa dj ;ksX; gksxhA bl
lEcU/k esa vU; izko/kku fuEu izdkj gSa&
(D

(i) ;g vko';d ugha gS fd u olwy gq;s fdjk;s dh olwyh ds o"kZ esa Hkh ;g edku lEifk
e
ut

djnkrk ds LokfeRo esa cuh jgsA


it

(ii) bl izdkj olwy dh xbZ jkf'k esa ls /kkjk 23 o 24 ds vUrxZr oS/kkfud NwV ;k vU; NwV
st

ds lEcU/k eas dksbZ dVkSrh Lohd`r ugha dh tk;sxhA


In

(iii) ;fn djnkrk us fiNys o"kksZa eas u olwy gq;s fdjk;s dh dVkSrh dh ftruh jkf'k dh ekax
ti
ra

dh Fkh] mruh jkf'k dh dVkSrh fu/kkZj.k vf/kdkjh us Lohd`r ugha dh gks] rks vc u olwy
a

gq;s fdjk;s dh izkfIr igys ml jkf'k dh ekuh tk;sxh tks fu/kkZj.k vf/kdkjh us dVkSrh ds
Bh

:i esa Lohd`r ugha dh Fkh rFkk ,slh jkf'k dj &;ksX; ugha gksxhA blls vf/kd jkf'k izkIr
gksrh gS rks vkf/kD; dks u olwy gq, fdjk;s ds :i esa dj ;ksX; fd;k tk;sxkA
va

n`"VkUr (Example) :
sh

dj &fu/kkZj.k o"kZ 2000&2001 esa Jh lqHkk"k us 60000 :i;s dh jkf'k ds fy, u olwy gq, fdjk;s
Vi

dh dVkSrh ds :i esa ekax dh FkhA fu/kkZj.k vf/kdkjh us ml o"kZ dsoy 45000 :i;s dh jkf'k dh dVkSrh
Lohd`r dh Fkh A xr o"kZ 2009&10 esa Jh lqHkk"k dks blesa ls 35000 #i;s dk fdjk;k izkIr gqvk ftlds
in

lEcU/k esa 3000 :i;s dj olwyh ds O;; fd;sA


Ja

dj&fu/kkZj.k o"kZ 2010&10 eas Jh lqHkk"k ds fy, 35000 #- 60000&45000 vFkkZr 20000 #i;s
dh jkf'k edku lEifk ls vk; 'kh"kZd esa dj&;ksX; gksxhA u olwy gq, fdjk;s dh olwyh ds
lEcU/k esa fd;s x;s O;; ds fy, dksbZ dVkSrh ugha nh tkosxhA
B.Com.-II/V/127
(B) dj&fu/kkZj.k o"kZ 2002&03 vFkok ckn ds fdlh xr o"kZ esa ldy okf"kZd ewY; ds
fu/kkZj.k esa ?kVk;s x;s u olwy gq;s fdjk;s dh olwyh (Recovery of unrealised rent deducted
in the determination of gross annual value for the assessment year 2002 -03 and onwards ) (/kkjk

un
25AA) &;fn djnkrk xr o"kZ 2001&2002 esa vFkok ckn ds fdlh xr o"kZ esa fdjk;s ij mBkbZ xbZ

dn
edku lEifk dk fdjk;k olwy ugha dj lds ijUrq ,slk fdjk;k ckn eas fdlh xr o"kZ esa izkIr gks tkrk
gSA rks ;g jkf'k izkIr gksus okys xr o"kZ esa ^edku lEifk ls vk;* 'kh"kZd esa ml lhek rd dj ;ksX;

La
gksxh ftl lhek rd bls ml o"kZ okf"kZd ewY; eas 'kkfey ugha fd;k x;k gks] pkgs Hkys gh og edku

),
lEifk djnkrk ds LokfeRo esa gS vFkok ughaA

ity
dj&;ksX; jkf'k dh x.kuk& u olwy gq;s fdjk;s dh ,slh olwyh ftl ij /kkjk 25AA

rs
ykxw gksrh gS dj dj&;ksX; jkf'k dh x.kuk olwyh gksus okys o"kZ esa ml lEifk ds lEcfU/kr xr o"kZ

ive
ds ldy okf"kZd ewY; dh iqu% x.kuk djds dh tkrh gS rFkk mlesa ls iwoZ ds o"kZ dk ldy okf"kZd ewY;
?kVk fn;k tkrk gSA 'ks"k jkf'k] ;fn /kukRed vk;s rks og olwy dh xbZ jkf'k dk dj ;ksX; Hkkx gksxhA

Un
mnkgj.k (Illustration) 5.11 :
ed
Mr. Anil owns a house at Jaipur. It has been let out at a monthly rent of Rs. 25,000. From the
information given below, find out the income under the head "Income from house property" for the
m

assessment year 2009-10 and 2010-11.


ee

(i) The municipal valuation, fair rent and the standard rent of the house is Rs. 1,55,000.
(D

Rs. 2,80,000 and Rs. 2,68,000 respectively.


(ii) Municipal tax is payable @ 10% of municipal valuation which has been paid in both
e

the years.
ut

(iii) Interest on loan taken for the acquisition of the house is Rs. 24,000 per annum.
it
st

(iv) Unrealised rent for the previous year 2008-09 is Rs. 50,000 while there is no
In

unrealised rent in the previous year 2009-10.


(v) Unrealised rent of the previous year 2008-09 is realised during the previous year
ti
ra

2009-10 to the extent of Rs. 22,000.


a

Show the difference in the income of the assessment year 2010-11 if the unrealised rent is
Bh

realised to the extent of Rs. 12,000 only.


Jh vfuy dk t;iqj esa ,d edku gSA bls 25]000 #i;s ekfld fdjk;s ij mBk;k x;k gSA
va

fuEufyf[kr fooj.k ls dj&fu/kkZj.k o"kZ 2009&10 rFkk 2010&11 ds fy, edku lEifk ls vk; 'kh"kZd
ds vUrxZr vk; Kkr dhft,&
sh

(i) edku dk uxjikfydk ewY;kadu] mfpr fdjk;k ,oa ekud fdjk;k e'k% 16]5]000 #i;s]
Vi

2]80]000 #i;s ,oa 2]68]000 #i;s gSA


in

(ii) uxjikfydk dj uxjikfydk ewY; dk 10 izfr'kr gS tks nksuksa o"kksZa esa pqdk fn;s x;s
Ja

(iii) edku [kjhnus gsrq fy;s x;s _.k ij ns; C;kt 24]000 #- okf"kZd gSA
(iv) xr o"kZ 2008&09 dk u olwy gqvk fdjk;k 50]000 #- gS]tcfd xr o"kZ 2009&10 esa u
olwy gqvk fdjk;k ugha gSa
(v) dj fu/kkZj.k o"kZ 2010&11 dh vk; esa vUrj dks fn[kkb;s] ;fn u olwy gq;s fdjk;s dh

B.Com.-II/V/128
olwyh dsoy 12]000 #- dh gh gksA
(vi) xr o"kZ 2009&10 esa xr o"kZ 2008&09 ds u olwy gq;s fdjk;s esa ls 22]000 #- olwy
gks x;sA
Solution :

un
Computation of Income from House Property

dn
Assessment Year Assessment Year
2009-10 2010-11

La
Rs. Rs.

),
Step-I:

ity
Municipal Value or Fair Rent whichever is higher

rs
but subject to standard rent 268000 268000

ive
Step-II :
Rent received or receivable (Excluding unrealised

Un
rent) 250000 300000
Higher of the two is Gross Annual Value 268000 300000
Less : Municipal Tax paid @ 10% of M.V.
ed
16500 16500
m
Annual Value 251500 283500
Less : Deduction :
ee

(i) S.D. @ 30% 75450 85050


(D

(ii) Interest on loan 24000 24000 99450 108050


Income from House Property 152000 174450
e

xro"kZ 2008&09 dk u olwy gqvk fdjk;k xr o"kZ 2009&10 esa olwy gksus ij vfrfjDr dj
ut

;ksX; jkf'k Kkr djus ds fy, xr o"kZ 2008&09 dh vk; dk iqfuZ/kkZj.k fuEu izdkj fd;k tk;sxk&
it
st

R-computation of Additional Income from House Property for the Assessment year 2009-10
In

(a) (b)
ti

If Rs. 22000 realised If Rs. 12000 realised


ra

Rs. Rs.
a

Step-I:
Bh

Expected rent as above 2,68,000 2,68,000


Step-II :
va

Rent received or receivable (deducting


sh

effective unrealised rent) 2,72,000 2,62,000


Higher of the two is Gross Annual Value 2,72,000 2,68,000
Vi

Less : Gross annual value (original) 2,68,000 2,68,000


in

Unrealised rent not taxed earlier 4,000 NIL


Ja

Less : Deduction u/s 24:


(i) Standard deduction NIL
(ii) Interest on loan NIL NIL NIL
Additional Income Taxable in A.Y. 2010-11 4000 NIL
B.Com.-II/V/129
dj&fu/kkZj.k o"kZ 2010&11 esa edku lEifk dh vk; ifjfLFkfr (a) esa 1]74]450 $4]000 =
1]78]450 #- gksxh rFkk ifjfLFkfr (b) esa 174450 $ 'kwU; = 1]74]450 #- gksxhA
fVIi.kh%&
1- xr o"kZ 2001&02 vFkok ckn ds fdlh xr o"kZ dk u olwy gqvk fdjk;k ;fn vkxs fdlh xr o"kZ eas

un
olwy gks tkrk gS rks ,slh olwy dh xbZ jkf'k dk dsoy og Hkkx gh dj ;ksX; gksrk gS ftl ij igys

dn
dj ugha yxk gks vFkkZr~ ftls igys ldy okf"kZd ewY; esa 'kkfey ugha fd;k x;k gks /kkjk 25AAA

La
2- pwfa d bl izdkj olwy fd;k x;k fdjk;k okf"kZd ewY; dk Hkkx ugha gksrk gS] vr% izeki dVkSrh ugha nh
tkrh gSA

),
2 fdjk;s dh cdk;k jkf'k dh izkfIr ds fy;s fo'ks"k izko/kku /kkjk 25BA

ity
(Special provision for arrears of rent received)

rs
;fn fdlh djnkrk dks fdjk;s ij mBkbZ xbZ edku lEifk ds fdjk;s dh ,slh cdk;k jkf'k

ive
izkIr gqbZ gS] ftls ml djnkrk dh fdlh Hkh xr o"kZ dh dqy vk; esa lfEefyr ugha fd;k x;k Fkk]
rks ,slh jkf'k esa ls bldk 30% Hkkx ?kVk fn;k tk;sxk rFkk 'ks"k jkf'k dks ml djnkrk dh dj&;ksX;

Un
vk; ekuk tk;sxkA ,slh vk; ml xr o"kZ esa edku lEifk ls vk; 'kh"kZd esa dj&;ksX; gksxh] ftl
xr o"kZ esa og cdk;k jkf'k djnkrk dks izkIr gqbZ gS] pkgs og djnkrk ml xr o"kZ esa ml edku lEifk
ed
dk Lokeh gS vFkok ughaA
m

dj&;ksX; jkf'k dh x.kuk& ;fn fdjk;s dh cdk;k jkf'k xr o"kZ 2000&01 ;k iwoZ ds
ee

fdlh xr o"kZ ls lEcfU/kr gS rks bl o"kZ izkIr jkf'k esa ls lh/ks izeki dVkSrh ?kVkdj dj&;ksX; jkf'k
(D

Kkr dj yh tk;sxhA ijUrq ;fn cdk;k jkf'k xr o"kZ 2001&02 ;k ckn ds o"kksZa ls lEcfU/kr gks rks
dj&;ksX; jkf'k dh x.kuk fuEu izdkj ls dh tkosxh(
e
ut

lEcfU/kr xr o"kZ dh izkI; fdjk;s dh jkf'k esa cdk;k izkfIr dh jkf'k dks tksM+dj ldy okf"kZd
ewY; dh iqu% x.kuk dh tkrh gS rFkk mlesa ls lEcfU/kr xr o"kZ dk ldy okf"kZd ewY; ?kVk fn;k tkrk
it
st

gSA 'ks"k jkf'k ;fn /kukRed vk;s rks cdk;k fdjk;s dh izkIr jkf'k dk dj&;ksX; Hkkx gksxh] ftlesa ls
In

30% dh izeki dVkSrh ?kVkdj dj&;ksX; jkf'k Kkr dj yh tk;sxhA


ti

mnkgj.k (Illustration) 5.12 :


ra

Mr. Mohan is owner of a house property. It is let out to a bank at a rent of Rs. 8,000 per
a

month. The municipal value, fair rent and standard rent of this property are Rs. 95,000, Rs. 1,00,000
Bh

and Rs. 97,000 respectively. Municipal tax paid by Mr. Mohan is as follows:
Rs. 13,000 on March 5, 2010 and
va

Rs. 15,000 on May 8, 2010


sh

Rent is increased from Rs.8,000 per month to Rs. 11,000 per month with retrospective
Vi

effect from April 1, 2009. Arrears of rent for 2009-10 are paid on May 1, 2010.
Find out the income chargeable to tax under the head Income from House property for the
in

assessment years 2010-11 and 2011-12.


Ja

Jh eksgu ,d edku lEifk dk ekfyd gSA bls ,d cSad dks fdjk;s ij fn;k x;k gS ftldk
fdjk;k 8]000 #- izfrekg gSA bl edku lEifk dk uxjikfydk ewY;] mfpr fdjk;k ,oa ekud fdjk;k
e'k% 95]000 #-] 1]00]000 #- ,oa 97]000 #- gSA Jh eksgu }kjk uxjikfydk dj fuEu izdkj pqdk;s
x;s %
B.Com.-II/V/130
5 ekpZ] 2010 dks 13]000 #i;s ,oa
8 ebZ] 2010 dks 15]000 #i;sA
fdjk;k iwoZ izHkko ls 1 vizSy] 2009 ls 8]000 #- ls c<+kdj 11]000 #- izfrekg dj fn;k x;k
gSA

un
dj&fu/kkZj.k o"kZ 2010&11 ,oa 2011&12 ds fy;s edku lEifk ls vk; 'kh"kZd dh dj ;ksX;

dn
vk; Kkr dhft,A
gy (Solution) :

La
Computation of Income from House Property

),
Assessment Year

ity
2010-11 2011-12

rs
Rs. Rs.

ive
Computation of Gross annual value
Step-I:

Un
Municipal Value or Fair Rent whichever is higher
but restricted to Standard Rent 97,000 97,000
Step-II :
ed
Rent received or receivable 96,000 1,32,000
m

Higher of Step I and Step II is taken


ee

as Grosss Annual Value 97,000 1,32,000


(D

Less : Municipal Tax paid paid by assessee 13,000 15,000


Annual Value 84,000 1,17,000
e
ut

Less : Standard Deduction : 25,200 35,100


it

Income from House Property 58,800 81,900


st
In

xr o"kZ 2009&10 dk c<+k gqvk fdjk;k 1 ebZ] 2010 dks izkIr gksus ij xr o"kZ 2010&11 esa vFkok
dj&fu/kkZj.k o"kZ 2011&12 esa dj ;ksX; gksxkA bldh x.kuk fuEu izdkj dh tk;sxh%
ti
ra

Gross annual value of assessment year 2010-11 if rent Rs.


a

is Rs.11000 per month 1,32,000


Bh

Less :Gross annual value considered earlier 97,000


Arrears of rent not charged to tax 35,000
va

Less : 30% of Rs. 35000 as standard deduction 10,500


sh

Additional Amount Taxable in A.Y. 2011-12 24,500


Income from House Property :
Vi

Assessment year 2010-11 58,800


in

Assessment year 2011-12 (81900+24500) 1,06,400


Ja

B.Com.-II/V/131
izkIr fdjk;s dks ldy cukuk
(Grossing up of rent received)
;fn dksbZ O;fDr xr o"kZ esa fdlh fuoklh O;fDr dks fdjk;s ds :i esa 1]20]000 #i;s ls vf/

un
kd dh jkf'k dk Hkqxrku djrk gS rks mldk ;g nkf;Ro gS fd og mlesa ls fu/kkZfjr nj ls mn~xe LFkku
ij dj dh dVkSrh djds ljdkj esas tek djk;s rFkk 'ks"k jkf'k gh edku ds ekfyd dks Hkqxrku djsA

dn
,slh n'kk esa izkIr fdjk;s dh jkf'k okLrfod ;k izkI; fdjk;s ls de gksrh gSA vr% bls fuEu izdkj

La
ldy cukdj okLrfod fdjk;k ;k izkI; fdjk;k Kkr fd;k tkrk gS%
(A) ;fn fdjk;k 1 vDVwcj] 2009 ls iwoZ izkIr fd;k x;k gks%

),
ity
v ;fn fdjk;k O;f"V vFkok fgUnw vfoHkkftr ifjokj us izkIr fd;k gks& ,slh n'kk

rs
esa Hkqxrku djus okyk O;fDr xr o"kZ 2009&10 esa 15% dh nj ls dj dkVrk gSA vr% ldy ;k izkI;

ive
fdjk;s dh x.kuk fuEu lw= }kjk dh tkrh gS&

Un
Gross Rent = Rent received x 100
85
ed
m
c ;fn fdjk;k O;f"V vFkok fgUnw vfoHkkftr ifjokj ds vykok vU; fdlh
ee

O;fDr dEiuh] lk>snkjh QeZ us izkIr fd;k gks& ,slh n'kk esa Hkqxrku djus okyk O;fDr mn~xe
(D

LFkku ij xr o"kZ 2009&10 esa dj dh nj ls dj dkVrk gSA vr% ldy ;k izkI; fdjk;s dh x.kuk
fuEu lw= }kjk dh tkrh gS&
e
ut

Gross Rent = Rent received x 100/80


it
st

(B) ;fn fdjk;k 1 vDVwcj] 2009 dks ;k blds i'pkr~ pqdk;k tkrk gks%
In

,slh n'kk esa Hkqxrku djus okyk O;fDr mn~xr LFkku ij dj dh dVkSrh 10% dh nj ls djsxk
ti

blfy, izkIr fdjk;s dh jkf'k dks fuEu izdkj ls ldy cuk;k tkosxk(
a ra
Bh

Gross Rent = Rent received x 100


90
va

Li"Vhdj.k&
sh

1- ;fn Hkqxrku djus okyk O;fDr lk>snkjh QeZ vFkok dEiuh gS rks 1]20]000 #i;s okf"kZd ls vf/kd
Vi

fdjk;k gkssus ij mn~xe LFkku ij dj dh dVkSrh vko';d :i ls djsxkA


in

2- ;fn 1]20]000 #i;s okf"kZd ls vf/kd fdjk;s dk Hkqxrku djus okyk O;fDr O;f"V vFkok fgUnw
Ja

vfoHkkftr ifjokj gS rks dVkSrh mlh n'kk esa djsxk tcfd Hkqxrku djus okys ds [kkrksa dk vads{k.k
/kkjk 44 AB ds vUrxZr vfuok;Z gks] vFkkZr ;k rks mldh rqjUr iwoZ ds fokh; o"kZ esa fch 40 yk[k
#i;s ls vf/kd gks vFkok is'ks dh ldy izkfIr 10 yk[k #i;s ls vf/kd gksA

B.Com.-II/V/132
3- ;fn Hkqxrku 6 tqykbZ] 2009 ds iwoZ fd;k x;k gks rks mn~xe LFkku ij dj dh dVkSrh f'k{kk midj
(3%) lfgr 15.45%/20.60% tSlh Hkh fLFkfr gks dh tkosxhA

mnkgj.k (Illustration) 5.13 :

un
Shri Mohit has let out a house of which the municipal valuation is Rs. 8,00,000. He received
a rent of Rs. 9,00,000 on December 1, 2009. Find out the annual value of the house for the assess-

dn
ment year 2010-11 if municipal taxes paid are 10% and rent has been received only for 10 months

La
and outstanding for 2 months.

),
Jh eksfgr us ,d edku fdjk;s ij fn;k gS ftldk uxjikfydk ewY;kadu 800000 :i;s gSA

ity
1 fnlEcj] 2009 dks mUgksaus 900000 :i;s fdjk;s ds izkIr fd;sA dj&fu/kkZj.k o"kZ 2010&11 ds fy;s

rs
edku dk okf"kZd ewY; Kkr djsa ;fn uxjikfydk ds pqdk;s x;s dj 10 izfr'kr gksa rFkk fdjk;k dsoy

ive
10 eghus ds fy;s gh izkIr fd;k x;k gks rFkk nks eghus dk cdk;k gksA
gy (Sollution):

Un
Computation of Annual Value for the Assessment Year 2010-11
ed
Rs. Rs.
m
(A) Municipal Value [u/s 23 (i) (a)] 8,00,000
ee

(B) Rent receivable for the whole year [u/s 23(i) (b)]
(900000 x 100 x 12 ) 12,00,000
(D

90 10
e

Grosss Annual Value [Higher of (A) or (B)] 12,00,000


ut

Less : Municipal Tax paid paid by the assessee 80,000


it

Annual Value 11,20,000


st
In

vH;kl ds fy, iz'u (Questions for Exercise):


ti

vfry?kwkjkRed iz'u (Very Short Answer Type Questions) :


ra

fuEufyf[kr iz'uksa dk mkj vf/kdre 20 'kCnksa esa nhft,A


a

(Answer the following questions in maximum 20 words)


Bh

1- og dkSu lh fLFkfr gS tc Lo;a ds jgus ds fy, dke esa vkus okys edku lEifk dk okf"kZd
ewY; 'kwU; ugha gks ldrk\
va

In which situation the annual value of a self-occupied house property can not be nil?
sh

2- okf"kZd ewY; esa ls ?kVkbZ tkus okyh dVkSfr;ksa ds uke fyf[k,A


Vi

Write the names of admissible deductions from annual value.


3- fdjk;s ij mBs gq, edku dk okf"kZd ewY; Kkr djus ds fy, LFkkuh; djksa dh jkf'k dc ?kVkbZ tkrh gS\
in

When are the local taxes deducted for ascertaining the amount of annual value of a let-out house
Ja

property?
4- edku lEifk ds lEcU/k eas izeki dVkSrh dh jkf'k fdruh gksxh\
What will be the amount of Standard Deduction in respect of a house property?

B.Com.-II/V/133
5- fuEu lwpukvksa ls ,d fdjk;s ij mBk;s x;s edku ds okf"kZd ewY; dh x.kuk dhft,%
Determine the annual value of a let-out house on the basis of the following information:
uxjikfydk ewY;kadu #- (Rs.)
Municipal Valuation 70,000

un
mfpr fdjk;k

dn
Fair rent 50,000
izkIr fdjk;k

La
Rent received 60,000

),
ekud fdjk;k

ity
Standard Rent 40,000
uxjikfydk dj pqdk;s

rs
ive
Municipal taxes paid 10%
(Ans. Rs. 53,000)

Un
y?kwkjkRed iz'u % ed
(Short Answer Type Questions) :
fuEufyf[kr iz'uksa dk mkj vf/kdre 50 'kCnksa esa nhft,A
m

(Answer the following questions in maximum 50 words)


ee

1- fdjk;s ij mBs edku ds okf"kZd ewY; dh x.kuk dSls dh tkrh gS\


(D

How is annual value of a let out house determined?


2- Lo;a ds jgus dh edku lEifk ls dj ;ksX; vk; dk fu/kkZj.k vki fdl izdkj djsaxs\
e
ut

How will you compute the taxable income from self occupied house property?
3- ,slh dkSu lh ifjfLFkfr;ka gSa tc djnkrk dks edku dk Lokeh eku fy;k tkrk gS\
it
st

What are the circumstances in which the assessee is treated as deemed owner of a house
In

property?
4- Jh jke ds ikl nks edku gSaA ,d edku vtesj esa gS o mlds Lo;a ds jgus ds dke esa vkrk gSA
ti
ra

nwljk edku d`f"k Hkwfe ij fLFkfr gS o d`f"k dk;Z esa iz;qDr gksrk gSA edkuksa dk vuqekfur fdjk;k
a

e'k% 200000 ;- o 300000 :- gSa edku lEifk;ksa ds okf"kZd ewY; D;k gksaxs\
Bh

Mr. Ram is owner of two houses. One is situated at Ajmer and used by him for own residence.
Another is situated on an agricultural land and used for agricultural purposes. The estimated
va

rental value of houses are Rs. 200000 and Rs. 300000 respectively. What would be annual
sh

value of the houses? (Ans.: NIL)


Vi

fucU/kkRed iz'u %
in

(Essay Type Questions):


Ja

1- edku lEifk ds okf"kZd ewY; ls D;k rkRi;Z gS\ bldk fu/kkZj.k dSls fd;k tkrk gS\ edku lEifk
ls dj ;ksX; vk; ds fu/kkZj.k esa okf"kZd ewY; esa ls dkSu lh dVkSfr;ka Lohd`r gSa\
What is meant by annual value of house property? How is it determined? What deductions are

B.Com.-II/V/134
allowed from annual value in computing taxable income from house property?
2- fuEufyf[kr ij laf{kIr fVIif.k;ka fyf[k;s&
v cdk;k fdjk;s ds xr o"kZZ esa izkIr gksus ij djA
c okf"kZd ewY;

un
Write short notes on:

dn
(a) Tax on arrears of rent received,
(b) Annual Value

La
O;kogkfjd iz'u %

),
(Practical Questions):

ity
1- fuEukafdr fooj.k ds vk/kkj ij ^edku lEifk;ksa* dk okf"kZd ewY; Kkr dhft,&

rs
From the following details compute the annual value of the properties:

ive
I House II House III House
Municipal valuation (Rs.) 24,000 48,000 21,000

Un
Fair rent (Rs.) 20,000 36,000 30,000
Standard Rent (Rs.) 22,000 64,000 24,000
Annual rental value (Rs.) 18,000
ed 54,000 30,000
m
Unrealised rent (Rs.) 3,000 4,500 5,000
Municipal Taxes paid 5% 5% 5%
ee
(D

(Ans : Rs. 20800, Rs. 47100, Rs.23950)


e

2- fuEukafdr n'kkvksa esa dj fu/kkZj.k o"kZ 2010&11 ds fy, okf"kZd ewY; dh x.kuk dhft,A
it ut

Compute the annual in the following cases for the assessment year 2010-11.
st

v Jh lyeku dk fnYyh esa ,d edku gS ftldk uxjikfydk ewY; 24]000 #i;s rFkk mfpr fdjk;k
In

22]000 #i;s gSA xr o"kZ dh iwjh vof/k esa ml edku dk mi;ksx Jh lyeku }kjk vius Lo;a ds
ti

vkokl ds fy, fd;k x;k FkkA


a ra

(a) Shri Salman owns a house in Delhi, whose municipal value is Rs. 24,000 amd the fair rent is Rs.
Bh

22,000. The house was used by Shri Salman for his own residence during the entire period of the
previous year.
va

c Jh vferkHk dk vyoj esa ,d edku gS ftldk uxjikfydk ewY; 24000 #- rFkk visf{kr fdjk;k
sh

22]000 #i;s gSA bl edku dk mi;ksx Jh vferkHk vius Lo;a ds vkokl ds fy, djrs gSa fdUrq
2009&10 xr o"kZ ds nkSjku ebZ rFkk twu] 2009 esa os vius O;olk; ds dkj.k t;iqj esa jgs Fks rFkk
Vi

ml vof/k esa bl edku dk dksbZ mi;ksx ugha gks ldkA


in
Ja

(b) Shri Amitabh owns house in Alwar, whose municipal value is Rs. 24,000 and the fair rent is Rs.
22,000. The house is used by Shri Amitabh for his own residence but during the previous year
2009-10 he had to stay at Jaipur for the months of May and June, 2009 on account of his
business and the house remained non-occupied during this period and no other benefit was
derived therefrom.
B.Com.-II/V/135
l Jh pkS/kjh nks edkuksa ds Lokeh gSaA ,d] ftldk uxjikfydk ewY;kadu 8000 :- gS] Lo;a ds fuokl
ds fy, mi;ksx esa vkrk gS vkSj nwljk] ftldk fuekZ.k dk;Z 31 fnlEcj] 1994 dks iwjk gqvk Fkk ,oa
ftldk uxjikfydk edwY;kadu 12000 #- gS] jgus ds ms'; ls 1200 :i;s izfrekg ij fdjk;s ij
mBk gqvk gSA xr o"kZ esa izFke edku ds uxjikfydk dj 800 :i;s rFkk f}rh; edku ds 1500

un
:i;s pqdk;s x;sA f}rh; edku xr o"kZ esa pkj ekg [kkyh jgk Fkk rFkk izFke edku dks xr o"kZ
esa rhu ekg ds fy, 700 :i;s izfrekg dh nj ls fdjk;s ij mBk fn;k x;k FkkA

dn
(c) Mr. Chaudhary owns two houses. One, whose municipal valuation is Rs. 8,000 is occupied by

La
him for his residential purposes and the other, the construction thereof was completed on 31st
December, 1994 and whose municipal valuation is Rs. 12,000 is let out for residential purposes

),
at a rent of Rs. 1200 per month. Municipal taxes Rs. 800 for first house and Rs. 1,500 for

ity
second house were paid during the previous year. The second house remained vacant for a

rs
period of four months during the previous year and the first house was let out for a period of three

ive
months for a rent of Rs. 700 per month.
(Ans : (a) NIL; (b) NIL; (c) Rs. 7200 and Rs. 8100)

Un
3- Jh ,Dl ,d cM+s edku ds Lokeh gSa ftldk uxjikfydk ewY;kadu 144000 #- okf"kZd gSa bl edku
dk 1@3 Hkkx fdjk;s dks 6]400 #- izfrekg dh nj ls jgus ds fy, fdjk;s ij mBk;k gqvk gS rFkk
ed
'ks"k 2@3 Hkkx dk iz;ksx os vius fuokl ds fy, djrs gSa bl edku dk fuekZ.k twu] 2008 esa izkjEHk
gqvk Fkk rFkk ;g 1 vizSy] 2009 dks iwjk gqvk FkkA
m

bl edku ij 14]400 #- okf"kZd LFkkuh; dj yxrk gSA bl edku ds lEcU/k eas vU; O;;
ee

fuEufyf[kr gSa& #i;s


(D

Hkwfe dk fdjk;k 2]880


chek izhfe;e pqdk;k 2]400
e

jkT; ljdkj dks lEifk dj pqdk;k 2]880


ut

fdjk;k laxzg ds O;; 1]600


it
st

bl edku ds fuekZ.k gsrq Jh ,Dl us 1 tqykbZ] 2008 dks 10]00]000 #- dk _.k fy;k FkkA bl _.k
In

dk iquHkZqxrku vHkh rd ugha fd;k x;k gS rFkk bl ij 12 izfr'kr dh nj ls C;kt ns; gSA
dj fu/kkZj.k o"kZ 2010&11 ds fy, Jh ,Dl dh edku lEifk dh ls ;ksX; vk; Kkr dhft,A
ti
ra

Mr. X is owner of a big house whose municipal valuation is Rs. 1,44,000 per annum. One-third
of the house is let out to a tenant at Rs. 6,400 per month for residential purposes and the remain-
a
Bh

ing two-third portion is occupied by him for his own residence. The construction of this house
started in June, 2008 and was completed on 1st April, 2009. The house is subject to the local
va

taxes of Rs. 14,400 per annum. The other expenses in respect of the house are as follows:
Rs.
sh

Ground Rent 2,880


Vi

Insurance Premium paid 2,400


Property Tax paid to State Govt. 2,880
in

Collection charges 1,600


Ja

Mr. X had taken loan of Rs. 10,00,000 on 1st July, 2008 for the construction of this house. The
loan has not yet been paid back and an interest @ 12% per annum is payable on it.
Find out X's income from house property for the assessment year 2010-11.
(Ans.: Loss Rs. 87,600)
B.Com.-II/V/136
oxZ (Section) - B
bdkbZ (Unit) - 6

gzkl ,oa vU; NwVsa

un
(Depreciation and Other Rebates)

dn
ifjp;

La
vk; ds rhljs 'kh"kZd ^O;kikj vFkok is'ks ds ykHk rFkk vf/kykHk* (Profits and Gains of Business
or Profession) esa djnkrk dks O;kikj ;k is'ks ls gqbZ vk; dks lfEefyr fd;k tkrk gSA bl 'kh"kZd dh

),
ity
dj&;ksX; vk; dh x.kuk djus ds foLr`r fu;e vxyh bdkbZ&7 esa fn;s x;s gSaA ^dj&;ksX; izkfIr;ksa*
dk ^Lohdk;Z O;;ksa ds fy, dVkSrh* ij vkf/kD; ykHk dgykrk gSA fofHkUu Lohdk;Z dVkSfr;ksa dks

rs
fuEukafdr ikap oxksZa esa foHkkftr fd;k tk ldrk gS&

ive
I. lEifk;ksa ij gzkl dh NwV [/kkjk 32]
II. iwath fuekZ.k dks izksRlkgu nsus gsrq Lohr O;;ksa dh NwV&

Un
d- pk; fodkl [kkrs dh NwV [/kkjk 33AB]
[k- LFky izR;korZu dks"k dh NwV [/kkjk 33ABA] ed
x- tgkt O;kikj ds lap; dh NwV [/kkjk 33AC]
m
III. O;olk; lapkyu ds O;;ksa esa NwVA
ee

IV. dVkSrh ;ksX; vU; O;;ksa dh NwVA


mi;qZ izFke nks oxksZa dh NwVksa dk o.kZu foLrkjiwoZd bl bdkbZ esa fd;k x;k gS vkSj vafre nks
(D

oxksZa dh NwVksa dk o.kZu vxyh bdkbZ esa fd;k x;k gSA ^gzkl ,oa vU; dVkSfr;ka* vk; dk vyx ls dksbZ
'kh"kZd ugha gS cfYd ^O;kikj ;k is'ks ds ykHk rFkk vf/kykHk 'kh"kZd* dk ,d fgLlk gSA
e
ut

gzkl [/kkjk 32] (Depreciation)


it
st

vk;dj vf/kfu;e esa gzkl dks ifjHkkf"kr ugha fd;k x;k gS] ijUrq fdlh lEifk dks iz;ksx esa
In

ysus vFkok le; O;rhr gksus ls lEifk ds ewY; esa tks deh vkrh gS mls gzkl dgrs gSaA
/kkjk 32 (1) ds vuqlkj djnkrk }kjk lapkfyr O;kikj ;k is'ks esa iz;q gksus okyh fuEukafdr
ti
ra

lEifk;ksa ds [k.Mksa (Blocks) ds vifyf[kr ewY; (Written-down value) ij fu/kkZfjr izfr'kr ls gzkl
a

Lohr fd;k tkrk gS&


Bh

v- ewrZ lEifk;ka (i) Hkou (buildings), (ii) IykaV ,oa e'khu (Plant & Machinery) rFkk
va

(iii) QuhZpj (Furniture)


c- vewrZ lEifk;ka (i) Kku (Know how) (ii) ,dLo (Patents) (iii) izfrfyI;kf/kdkj
sh

(Copyrights), (iv) O;kikfjd fpUg (Trade Marks), (v) vuqKki=


Vi

(Licences), (vi) fo'ks"kkf/kdkj (Franchises) ;k (vii) leku izfr


ds vU; O;kikfjd vf/kdkj (Other business or Commercial
in

rights of similar nature)


Ja

gzkl dh dVkSrh izkIr djus ds fy, vko';d 'krsZa


(1) djnkrk lEifk dk Lokeh gks (The Assessee should be owner of the asset)& ftl
lEifk ds lEcU/k esa gzkl dh NwV dk nkok fd;k tkrk gS] ml lEifk dk djnkrk iw.kZr% ;k va'kr%
B.Com.-II/V/137
Lokeh (Fractional owner) gksuk vko';d gSA lEifk dks iw.kZr% Lo;a ds fy, mi;ksx esa ykuk] lEifk
ij vuU; dCtk gksuk] vkfn ,sls y{k.k gSa ftuds dkj.k djnkrk dks gzkl dh NwV fey tkrh gSA ;fn
djnkrk us fdlh Hkou dks ; djds dCtk (Possession) izkIr dj fy;k gS ijUrq iath;u jftLVh
ugha djokbZ gS rks Hkh ,sls Hkou ij gzkl dh NwV djnkrk dks gh feysxhA ;fn djnkrk viuk O;kikj

un
;k is'kk is ij ;k fdjk;s ij fy, x;s Hkou esa pykrk gS] rks ,sls Hkou ds foLrkj ;k uohuhdj.k ;k
o`f) ij mlds }kjk dksbZ iwathxr O;; fd;k x;k gS rks ,sls iwathxr O;; dh ykxr ij gzkl dh NwV

dn
Lohr gksxhA ,sls iwathxr O;; ij gzkl dh nj ds fy, ;g ns[kk tkosxk fd ;g fuekZ.k dk;Z fdl

La
Js.kh ds Hkou esa djok;k x;k gSA ftl Js.kh ds Hkou esa fuekZ.k djok;k x;k gS mlh Js.kh ds Hkou
ij ykxw gzkl dh njsa ,sls iwathxr O;; ij ykxw gksaxhA

),
ity
(2) O;kikj ;k is'ks ds fy, lEifk dk xr o"kZ esa iz;ksx (The Asset should be used for the
business during the previous year)&ftl lEifk ij gzkl dh NwV dk nkok fd;k tk;s] ml lEifk

rs
dk iz;ksx djnkrk }kjk xr o"kZ esa vius O;kikj ;k is'ks ds fy, fd;k tkuk vko';d gSA ;fn djnkrk

ive
fdlh lEifk dk iz;ksx vkaf'kd :i ls O;kikj ;k is'ks ds fy, rFkk vkaf'kd :i ls O;fxr ;k vU;
dk;Z esa djrk gS rks ml lEifk ij O;kikj ;k is'ks ds fy, iz;ksx esa ykus ds lEcfU/kr vof/k ds fy,

Un
mfpr jkf'k dk gzkl Lohr fd;k tk;sxkA gM+rky ;k rkykcanh gksus ij Hkh gzkl dh NwV Lohr gksxh
D;ksafd bu n'kkvksa esa lEifk dk fuf"; iz;ksx ekuk tkrk gSA /kkjk 38
ed
Li"Vhdj.k&
Li"Vhdj.k&;fn djnkrk vius O;kikj ;k is'ks esa dk;Z djus okys deZpkfj;ksa dks jgus ds fy,
m
dksbZ edku nsrk gS rks ,slk edku ;k Hkou Hkh O;kikj ;k is'ks ds fy, iz;ksx dk ekuk tk;sxkA ,sls
ee

edku esa miyC/k djk;k x;k QuhZpj Hkh O;kikj ;k is'ks ds fy, iz;ksx dk ekuk tk;sxkA
(D

(3) gzkl Lohr djuk vko';d gS (To allow Depreciation is Essential)&dj&fu/kkZj.k o"kZ
2002&03 ls ;g vko';d dj fn;k x;k gS fd djnkrk dj&;ksX; vk; dh x.kuk djrs le; gzkl
e

dh dVkSrh dk nkok djs ;k u djs] mls gzkl dh dVkSrh vko';d :i ls nh tkosxhA


it ut

(4) fdjk;k ; le>kSrs ds vk/kkj ij ; dh x;h lEifk (Assets purchased under Hire
st

Purchase Agreement)&fdjk;k ; le>kSrs ds vk/kkj ij ; dh xbZ lEifk dk oS/kkfud LokfeRo


In

srk ds ikl ugha gksrk gS ijUrq mlds jksdM+ ewY; (Cash Price) ij srk dks gzkl Lohr gksrk gSA
ti

(5) xr o"kZ esa izkIr lEifk dk 180 fnu ls de iz;ksx (Use of asset acquired during the
ra

previous year for less than 180 days)&dksbZ lEifk xr o"kZ esa ; dh gS ;k izkIr dh gS] ftldk
a

djnkrk ds O;kikj ;k is'ks esa xr o"kZ esa 180 fnu ls de vof/k ds fy, iz;ksx gqvk gS rks gzkl dh NwV
Bh

dh ek=k lkekU; gakl dh vk/kh vFkkZr~ 50% gksxhA lEifk ds ; ;k izkIr fd;s tkus okys o"kZ ds
vykok vU; o"kksZa esa ml lEifk dk 180 fnu ls de mi;ksx gksus ij ;g fu;e ykxw ugha gksxkA
va

(6) fokh; is ds vUrxZr lEifk dk iwathdj.k (Capitalisation of Assets under Finance


sh

Lease)&fokh; is dh n'kk esa isnkj srk dks gzkl dh NwV Lohr ugha dh tkosxhA
Vi

(7) lEifk;ksa dk LokfeRo ifjorZu gksus ij gzkl dh NwV (Depreciation allowable on


transfer of ownership of the asset)&;fn gzkl ;ksX; lEifk dk /kkjk 170 esa of.kZr ifjfLFkfr;ksa esa
in

,d O;f ls nwljs O;f dks gLrkUrj.k gks tkrk gS rks fdlh xr o"kZ esa ,slh lEifk ij gakl dh jkf'k
Ja

dk dqy ;ksx ml jkf'k ls vf/kd ugha gksxk tks lEifk ds gLrkUrj.k ugha gksus dh n'kk esa lEifk ds
iwoZ Lokeh dks miyC/k gksrhA

B.Com.-II/V/138
(8) lEifk;ka ftu ij gzkl dh NwV Lohr ugha gSa (Assets on which depreciation is not
allowed)&fuEukafdr lEifk;ksa ij gzkl Lohr ugha fd;k tkrk gS&
(i) Hkwfe dh ykxr ij gzkl Lohr ugha gksrk gSA
(ii) 28 Qjojh 1975 ds ckn ijUrq 1 vizSy] 2001 ls iwoZ ; dh xbZ fons'kh eksVj dkj ij gzkl Lohr

un
ugha gksrk gSA ijUrq ,slh dkj dk iz;ksx ;fn i;ZVdksa ds fy, fdjk;s ij pykus okyh VsDlh ds :i esa
fd;k tkrk gS ;k fons'k esa fLFkr O;kikj ;k is'ks ds fy, fd;k tkrk gS rks bl ij gzkl dh NwV Lohr

dn
gksxhA ;fn fons'kh eksVj dkj 31 ekpZ] 2001 ds i'pkr~ ; dh xbZ gS rks ml ij izR;sd n'kk esa gzkl

La
Lohr gksxkA
(iii) /kkjk 42 ds vUrxZr ;fn fdlh IykaV ;k e'khu ij dsUnzh; ljdkj ls gq;s le>kSrs ds vuqlkj ,d

),
;k vf/kd o"kksZa essa lEiw.kZ jkf'k dh dVkSrh fey tkrh gS rks ml ij gzkl Lohr ugha gksxkA blh izdkj

ity
;fn fdlh lEifk ds oSKkfud vuqla/kku esa iz;q gksus ds dkj.k mldh ykxr ij 100% dh NwV ,d

rs
gh o"kZ esa fey tkrh gS rFkk ckn esa ml lEifk dk lkekU; O;olk; esa iz;ksx gks rks ml lEifk ij

ive
gakl dh NwV ugha feysxhA
(9) gzkl dh fof/k;ka (Methods of depreciation)&/kkjk 32 ds vuqlkj lEifk;ksa ds lEcU/k esa gzkl

Un
dh x.kuk djus dh nks fof/k;ka gSa&
d- lh/kh js[kk fof/k dsoy 'kf dk mRiknu vFkok mRiknu ,oa forj.k djus okys mieksa ds fy,]
ed
[k- ekxr gzkl fof/k & 'kf dk mRiknu ;k mRiknu ,oa forj.k djus okys mieksa dks NksM+dj
m
vU; lHkh O;olk;ksa ds fy,A
ee

(10) gzkl dk vk/kkj (Basis of depreciation)&vk;dj vf/kfu;e esa lh/kh js[kk i)fr ls gzkl dh
x.kuk lEifk fo'ks"k ds fy, dh tkrh gS tcfd ekxr gzkl fof/k esa gzkl dh x.kuk lEifk fo'ks"k
(D

ds fy, ugha dh tkrh gS cfYd lEifk;ksa ds [k.M ;k lewg (Block) ds vifyf[kr ewY; (Written down
e

Value) ds vk/kkj ij dh tkrh gSA


ut

10 d lEifk;ksa dk [k.M ;k lewg (Block of assets)&lEifk;ksa ds [k.M ;k lewg ls vk'k;


it

lEifk;ksa ds ,sls lewg ls gS ftlesa ,d gh oxZ dh ,slh lEifk;ka vkrh gSa ftu ij ,d gh nj ls gzkl
st

Lohr fd;k tkrk gSA vk;dj vf/kfu;e ds vUrxZr Lohr gakl dh x.kuk djus ds fy, Hkou
In

(Buildings), QuhZpj (Furniture), IykaV ,oa e'khu (Plant & Machinary) rFkk 31 ekpZ] 1998 ds ckn izkIr
ti

dh xbZ vewrZ lEifk;ka (Intangible Assets) ds ,d [k.M lfgr fofHkUu [k.M cuk;s tkrs gSaA ,d
ra

djnkrk ds fofHkUu lEifk;ksa ds 13 [k.M fuEu izdkj ls gks ldrs gSa&


a
Bh

lEifk [k.Mksa dh la[;k gzkl dh njsa


1- Hkou 3 5%, 10% rFkk 100%
va

2- QuhZpj 1 10%
sh

3- Iyk.V ,oa e'khu 8 15%, 20%, 30%, 40%, 50%, 60%, 80% rFkk 100%
4- vewrZ lEifk;ka 1 25%
Vi
in

10 [k vifyf[kr ewY; (Written down Value)&lEifk;ksa ds [k.M ;k lewg dk vifyf[kr ewY;


Ja

fuEu izdkj ls Kkr fd;k tkrk gS&


(i) xr o"kZ (Previous year) ds izkjEHk esa lEifk;ksa ds [k.M dk vifyf[kr ewY; --------
tksfM+,&(ii) xr o"kZ esa izkIr dh xbZ lEifk dh okLrfod ykxr $ --------

B.Com.-II/V/139
?kVkb,&(iii) xr o"kZ esa csph xbZ ;k iz;ksx ls gVkbZ xbZ lEifk;ksa ls ---------
izkIr 'kq) jkf'k & ---------
lewg ;k [k.M dk vifyf[kr ewY; --------

un
10 x ,d eq'r fch (Slump Sale) dh n'kk esa vifyf[kr ewY; & tc ,d ;k ,d ls
vf/kd bdkbZ dk varj.k (transfer) ;k fo; ,deq'r izfrQy ds cnys gksrk gks rFkk izR;sd lEifk

dn
,oa nkf;Ro dh O;fxr ykxr fu/kkZfjr ugha dh tkrh gks rks ,sls varj.k ;k fch dks ,d eq'r fch

La
(Slump Sale) dgrs gSaA
,d eq'r fch (Slump Sale) dh n'kk esa dj&fu/kkZj.k o"kZ 2010&11 ds fy, lEifk;ksa dk vifyf[kr

),
ewY; fuEu izdkj fu/kkZfjr fd;k tk,xk&

ity
izFke pj.k % xr o"kZ ds izFke fnu 1 vizSy] 2009 dks vifyf[kr ewY; dh x.kuk dhft,A

rs
f}rh; pj.k % bl ewY; esa xr o"kZ 2009&10 esa ;@vf/kxzfgr dh xbZ lEifk dh okLrfod ykxr

ive
dks tksfM+,A
r`rh; pj.k % mi;qZ ewY; esa ls xr o"kZ 2009&10 esa csph xbZ ;k iz;ksx ls gVkbZ x;h lekfIr ls

Un
izkIr vk;@izkI; jkf'k dks ?kVkb;sA
,d eq'r fch (Slump Sale) dh n'kk esa izR;sd lEifk dk fo; ewY; Kkr ugha gksrk gS blfy,
ed
mi;qZ f}rh; pj.k dh jkf'k esa ls fuEu jkf'k dks ?kVk;k tkrk gS% #i;s
,d eq'r fch (Slump Sale) ds }kjk gLrkUrfjr
m

lEifk dh okLrfod ykxr -------


ee

?kVkvks% v- dj&fu/kkZj.k o"kZ 1988&89 ls igys vkjaHk gksus okys dj&fu/kkZj.k


(D

o"kZ ls lEcfU/kr xr o"kZ ds fy, ml lEifk ds lEcU/k esa okLro


esa izkIr gzkl&NwV( rFkk
e

c- ;g ekurs gq, fd lEcfU/kr lEifk;ksa ds [k.M esa dsoy og lEifk


ut

gh fo|eku gS] dj&fu/kkZj.k o"kZ 1988&89 rFkk blds i'pkr~ ds o"kksZa


it

ds fy, Lohdk;Z gzkl&NwV ------- -------


st

lEifk dh 'kq) ykxr -------


In

-------
ti

fVIi.kh
fVIi.kh&;g /;ku j[kk tkuk pkfg, fd r`rh; pj.k esa ?kVkbZ tkus okyh jkf'k f}rh; pj.k esa fu/kkZfjr
ra

jkf'k ls vf/kd ugha gksuh pkfg,A


a

10 ?k lEifk;ksa dk fo; djus ij (Sale of assets)


Bh

(i) xr o"kZ esa [k.M (Block) fo'ks"k dh leLr lEifk;ksa dk fo; djus ij ;k iz;ksx ls gVkus ij ml
[k.M ij gzkl dh NwV Lohr ugha dh tkrh gSA ,slh fLFkfr esa fo; ewY; ,oa vifyf[kr ewY; dk
va

varj vYidkyhu iwath ykHk ;k gkfu ekuk tk;sxkA


sh

vYidkyhu iwath ykHk = fo; ewY; & vifyf[kr ewY;


vYidkyhu iwath gkfu = vifyf[kr ewY; & fo; ewY;
Vi

'kq) fo; ewY; = fo; ewY; & gLrkUrj.k O;;


in

(ii) xr o"kZ esa ;fn lEifk ds [k.M dk vifyf[kr ewY; 'kwU; gks rFkk ml [k.M esa lEifk 'ks"k cph
Ja

gqbZ gks tks O;kikj ;k is'ks ds dke vkrh gks rks ml [k.M dh ,slh lEifk;ksa ij gzkl dh NwV ugha nh
tk ldrh gSA ;fn ,slh lEifk;ksa dk xr o"kZ esa fo; fd;k tkrk gS rks 'kq) fo; izfrQy
vYidkyhu iwath ykHk dgyk;sxkA

B.Com.-II/V/140
gzkl dh njsa
(Rates of Depreciation)
dj fu/kkZj.k o"kZ 2010&11 ds fy, gzkl dh njsa fuEu izdkj ls gSa&
vifyf[kr ew Y ;

un
ij gzkl dh nj

dn
(A) Hkou (Buildings)

La
[k.M (Block) 1% eq[;r% jgus ds iz;ksx esa vkus okyk Hkou 5%
gksVy rFkk Nk=kokl ds Hkouksa dks NksM+dj

),
[k.M (Block) 2% eq[;r% jgus ds iz;ksx esa ugha vkus okys Hkou 10%

ity
ij miokD; 1 rFkk uhps miokD; 3 dks

rs
NksM+dj

ive
[k.M (Block) 3% (i) ty vkiwfrZ ifj;kstukvksa ;k ty 'kqf)dj.k
iz.kkyh esa iz;q Iyk.V ,oa e'khu yxkus ds fy,

Un
iz;q Hkou tks 1 flrEcj] 2000 ;k blds i'pkr~
; fd;k x;k gks rFkk tks /kkjk 80I-A (4)(i) esa
ed 100%
of.kZr vk/kkjHkwr lqfo/kk,a miyC/k djokus ds O;olk;
gsrq iz;q gks
m

(ii) iw.kZr;k vLFkk;h fuekZ.k] tSls ydM+h dk <kapk


ee

(B) QuhZpj ,oa fQfVaXl (Furniture and Fittings)


(D

[k.M (Block) 1% QuhZpj ,oa fQfVaXl ds fy, dsoy ,d [k.M gSA


blesa fctyh dh fQfVaXl tSls&fctyh dk rkj] cVu 10%
e
ut

vU; lkeku rFkk ia[ks vkfn lfEefyr gSaA


(C) e'khujh ,oa Iyk.V (Machinery and Plant)
it
st

[k.M (Block) 1% (i) gzkl dh lkekU; nj ftu Iyk.V ;k e'khuksa


In

ds fy, fo'ks"k njsa u nh xbZ gks


ti

(ii) eksVj dkj ftls fdjk;s ij ugha pyk;k tkrk gksA 15%
ra

(iii) xSj is'ksoj djnkrk ds fy, dk;kZy; ds dke vkus


a

okyh iqLrds
Bh

[k.M (Block) 2% leqnzh tgkt (Ship) ,oa vUrnsZ'kh; ikuh esa pyus okys 20%
tgkt (Vessels) ftuesa LihM cksV (Speed boats) Hkh
va

'kkfey gSaA
[k.M (Block) 3% (i) fdjk;s ij pykus ds O;olk; esa iz;ksx dh xbZ eksVj
sh

cl] eksVj ykjh ,oa eksVj VSDlh


Vi

(ii) jcj ,oa IykfLVd dk lkeku cukus okys dkj[kkus esa 30%
iz;q lkaps
in

(iii) v)Z lqpkyd m|ksxksa esa iz;q Iyk.V o e'khu


Ja

[k.M (Block) 4% (i) ,sjksIysUl&,sjks bfUtUl


(ii) 30 flrEcj] 1998 ds ckn ijUrq 1 vizSy]
1999 ds iwoZ ; dh xbZ ,oa iz;ksx esa ykbZ 40%

B.Com.-II/V/141
xbZ okf.kfT;d xkfM+;ka
(iii) thou j{kd fpfdRlk midj.k
[k.M (Block) 5% (i) fjfQYl ds :i esa iz;ksx fd;s tkus okys dkap ;k
IykfLVDl ds cus gq;s ik=

un
(ii) ubZ okf.kfT;d xkfM+;ka tks 1 vizSy] 2001 dks vFkok

dn
mlds ckn ijUrq 1 vizSy] 2002 ds iwoZ izkIr dh xbZ
gksa rFkk ftudks O;kikj vFkok is'ks ds fy;s 1 vizSy]

La
2002 ds iwoZ dke esa ysuk pkyw dj fn;k gksA 50%
(iii) diM+k m|ksx ds cqukbZ] fof/k;u ,oa iks'kkd {ks= esa

),
dke vkus okyh Iyk.V ,oa e'khu tks Hkkjr ljdkj

ity
}kjk ?kksf"kr VSDuksykWth lq/kkj dks"k ;kstuk

rs
(Technology Upgradation Fund Scheme or TUFS)

ive
ds rgr 1 vizsy] 2001 dks vFkok mlds ckn ijUrq
1 vizSy] 2004 ds iwoZ ; dh xbZ gksa ,oa iz;ksx esa

Un
ykbZ xbZ gksaA
[k.M (Block) 6% (i) dEI;wVlZ ,oa dEI;wVj lkVos;j ed
(ii) 30 flrEcj] 1998 ds ckn ijUrq 1 vizSy] 1999 ds
m
iwoZ 15 o"kZ ls vf/kd iqjkuh csdkj xkfM+;ksa ds
izfrLFkkiu gsrq ; dh xbZ ubZ xkfM+;ka
ee

(iii) 31 ekpZ] 1999 ds ckn ijUrq 1 vizSy] 2000 ds iwoZ


(D

15 o"kZ ls vf/kd iqjkuh csdkj xkfM+;ksa ds izfrLFkkiu


gsrq ; dh xbZ ubZ xkfM+;ka
e

(iv) is'ks esa yxs gq;s djnkrk ds LokfeRo esa iqLrdsa ijUrq
ut

60%
okf"kZd izdk'ku okyh iqLrdksa dks NksM+dj
it
st

(v) xSl flys.Mj&oky ,oa jsxqysVlZ lfgr


(vi) Xykl cukus okyh laLFkkvksa esa Xykl fi?kykus ds
In

fy;s iz;q Hkf;ka


ti

(vii) [kfut rsy fudkyus okyh laLFkkvksa esa&lrg ds


ra

uhps ,oa lrg ds ij [kfut rsy fudkyus esa


a

iz;q dqN e'khusa


Bh

[k.M (Block) 7% (i) vkVk fey esa iz;q jksylZ


(ii) yksgk ,oa bLikr m|ksx&jksfyax fey jksYl
va

(iii) 'kqxj cukus esa iz;q jksylZ 80%


sh

(iv) 'kf cpkus okys la;a=


Vi

(v) 'kf dks iqu% cukus okys la;a=


[k.M (Block) 8% (i) ok;q iznw"k.k fu;a=.k dh e'khusa
in

(ii) ty iznw"k.k fu;a=.k dh e'khusa


Ja

(iii) ey (Solid waste) fu;a=.k dh e'khusa


(iv) ty iwfrZ ;kstuk vFkok ty 'kqf) iz.kkyh esa
1-9-2002 dks vFkok mlds ckn izkIr ,oa LFkkfir

B.Com.-II/V/142
dh xbZ e'khu ,oa Iyk.V ftldk iz;ksx /kkjk
80-IA (4)(i) ds vUrxZr vk/kkjHkwr lqfo/kk miyC?k
djkus ds O;olk; esa fd;k tk;s
s (v) f=e flYd fuekZ.k djus dh e'khuksa esa iz;ksx fd;s

un
tkus okys ydM+h ds iqtsZ
(vi) LVwfM;ks dh ykbV ds cYc 100%

dn
(vii) ekfpl cukus okys dkj[kkus&ydM+h ds se

La
(viii) [kkuksa esa iz;q gksus okys Vc] jfLl;ka] ikbi ,oa
lsVh fpjkx vkfnA

),
(ix) ued cukus esa iz;q feh] ckyw ,oa ,sls gh vU;

ity
inkFkksZa ds cus gq;s dM+k;s] dUMsUllZ vkfn

rs
(x) is'ks esa yxs gq;s djnkrk ds LokfeRo esa okf"kZd

ive
izdk'ku okyh iqLrdsa
(xi) iqLrdsa fdjk;s ij nsus dk O;olk; djus okys

Un
djnkrk ds LokfeRo esa iqLrdsa
(D) vn`'; lEifk;ka (Intangible Assets) ed
[k.M (Block) 1% 31 ekpZ 1998 ds i'pkr~ izkIr dh xbZ fuEu
m
vewrZ lEifk;ksa ds lEcU/k esa&
ee

(i) Kku (Knowledge)


(ii) ,dLo (Patents)
(D

(iii) izfrfyI;kf/kdkj (Copyrights) 25%


(iv) VMs ekdZ (Trade-Marks)
e
ut

(v) vuqKki= (Licences)


(vi) fo'ks"kkf/kdkj (Franchises)
it
st

(vii) vU; O;kolkf;d ;k O;kikfjd vf/kdkj tks blh


In

izfr ds gksa (Any other business or commercial


rights of similar nature)
ti
ra

Li"Vhdj.k
Li"Vhdj.k&
a

(1) ^Hkou* 'kCn ds vUrxZr ^iqy] iqfy;k (Culverts), uydwi] dqavk] lM+d vkfn lfEefyr gksrs gSaA
Bh

Hkwfe dh ykxr ij gzkl Lohr ugha gksrk gS ijUrq ;fn edku ; fd;k x;k gks rFkk Hkwfe dh
ykxr vyx ls u nh xbZ gks rks edku dh dqy ykxr ij gzkl Lohr fd;k tkosxkA
va

(2) QuhZpj esa yksgs] ydM+h] IykfLVd vkfn lHkh izdkj dk QuhZpj lfEefyr gksrk gSA f[kM+fd;ksa ds
sh

njokts Hkou esa lfEefyr ekus tkrs gSa] tcfd dsUnzh; okrkuqdwfyr djus ds fy, dh xbZ yksgs dh
fQfVaXl] dk;kZy; esa cuk;s x;s ydM+h ds dsfcu vkfn QuhZpj dh Js.kh esa vkrs gSaA fctyh dh
Vi

fQfVaXl rkj] fLop] lksdsV vkfn ,oa ia[ks Hkh QuhZpj esa lfEefyr gksrs gSaA
in

(3) vfrfj ikfj;ksa esa dk;Z djus ij Hkh gzkl dh jkf'k esa o`f) ugha gksrh gSA
Ja

(4) ^Iyk.V* 'kCn esa iqLrdsa rduhdh Kku izfrosnu lfgr] okgu] tgkt] oSKkfud ;a= rFkk fpfdRlk
lEcU/kh midj.k Hkh lfEefyr jgrs gSa ijUrq blesa i'kq/ku rFkk pk; dh >kfM+;ka (Tea Bushes) Hkh
lfEefyr ugha jgrh gSaA

B.Com.-II/V/143
(5) vfrfFk x`g ds Hkou ij vkoklh; Hkou rFkk vU; lEifk;ksa ij fu/kkZfjr njksa ls gzkl Lohr fd;k
tkrk gSA
(6) c<+h gqbZ njksa ls gzkl Lohr gksuk (Depreciation allowable at higher rates)[Rule 5(1)] fuEukafdr
'krksZa dh iwfrZ gksus ij Iyk.V ,oa e'khujh ij lkekU; nj 15% ds LFkku ij c<+h gqbZ nj 40% ls

un
gzkl dh NwV Lohr dh tkosxh &
v- ubZ Iyk.V ;k e'khu dh LFkkiuk X;kjgoha vuqlwph esa mYysf[kr oLrq ds vykok vU; fdlh oLrq

dn
ds fuekZ.k gsrq dh xbZ gks rFkk ,slh oLrq dk fuekZ.k dqN fof'k"V iz;ksx'kkykvksa ,oa laLFkkvksa

La
esa fodflr dh xbZ rduhdh ;k Kku dk iz;ksx djds fd;k tkrk gSA ,slh fof'k"V iz;ksx'kkyk,a
,oa laLFkk,a fuEukafdr gSa&

),
(i) ,slh iz;ksx'kkyk ftldk LokfeRo ljdkj ;k lkoZtfud {ks= dh dEiuh ds ikl gks(

ity
vFkok

rs
(ii) ,slh iz;ksx'kkyk ftldh fokh; O;oLFkk ljdkj }kjk dh tkrh gks] vFkok

ive
(iii) fdlh fo'ofo|ky; dh iz;ksx'kkyk gks( vFkok
(iv) Hkkjr ljdkj ds oSKkfud ,oa vkS|ksfxd vuqla/kku foHkkx ds lfpo }kjk bl lEcU/k esa

Un
ekU;rk izkIr dksbZ laLFkkA
c- ,slh rduhd ,oa Kku dks iz;ksx djus dk vf/kdkj vFkok ,slh oLrq cukus dk vf/kdkj ml
ed
fof'k"V iz;ksx'kkyk ds Lokeh ls lh/ks gh izkIr fd;k x;k gks vFkok ,sls O;f ls izkIr fd;k
x;k gks ftlus ;g vf/kdkj ml iz;ksx'kkyk ls izkIr fd;k FkkA
m
l- ftl xro"kZ esa ,slh Iyk.V vFkok e'khu izkIr dh xbZ gS ml xr o"kZ dh vk; dh fooj.kh ds
ee

lkFk Hkkjr ljdkj ds oSKkfud ,oa vkS|ksfxd vuqla/kku foHkkx ds lfpo }kjk bl vk'k; ds
fy, iznk izek.k i= dks layXu dj fn;k x;k gksA bl izek.k&i= esa ;g mYys[k fd;k gqvk
(D

gksuk pkfg, fd djnkrk ,slh iz;ksx'kkyk }kjk fodflr rduhd ;k Kku dk iz;ksx djds
e

oLrqvksa dk fuekZ.k djrk gS vFkok ,slh iz;ksx'kkyk }kjk vkfo"r fdlh oLrq dk fuekZ.k djrk
ut

gSA
it

10 M gzkl dh x.kuk (Computation of depreciation)


st

mi;qZ fcUnq 10 [k ds vuqlkj Kkr fd;s x;s vifyf[kr ewY; ij [k.M fo'ks"k ds fy, fu/kkZfjr
In

izfr'kr nj ls gzkl dh x.kuk dh tkosxhA


ti
ra

gzkl dh izfr'kr
gzkl = x [k.M dk vifyf[kr ewY;
a

100
Bh

bl gzkl dh jkf'k dks mi;qZ fcUnq 10 [k esa Kkr fd;s x;s vifyf[kr ewY; esa ls ?kVkus ij
tks 'ks"k cprk gS og vxys xr o"kZ ds izkjEHk dk vifyf[kr ewY; gksxkA
va

lEifk dh okLrfod ykxr [/kkjk 43(1)] (Actual Cost of asset)


sh

lEifk dh okLrfod ykxr dk fu/kkZj.k egoiw.kZ rF; gS D;ksafd lEifk izkIr fd;s tkus okys
Vi

o"kZ esa gzkl dh x.kuk mldh okLrfod ykxr ij dh tkrh gSA okLrfod ykxr dk vFkZ ml ykxr
ls gS ftl ij dksbZ O;f fdlh lEifk dks izkIr djrk gSA lEifk izkIr djus dh ykxr esa mlds ;
in

ewY; esa izkIr djus ds O;; xkM+h HkkM+k] pqaxh o vU; dj rFkk e'khu LFkkiuk ds O;; Hkh 'kkfey gksrs
Ja

gSaA ijUrq lEifk ds lEcU/k esa izR;{k ;k vizR;{k :i ls fdlh vU; O;f ;k laLFkk ls izkIr vuqnku
dh jkf'k dks ?kVk fn;k tkrk gSA tSls fdlh lEifk dks [kjhnus gsrq ljdkj ls izkIr vuqnku ;k
lgk;rkA

B.Com.-II/V/144
fofHkUu ifjfLFkfr;ksa esa okLrfod ykxr dk fu/kkZj.k
(1) oSKkfud vuqla/kku esa iz;q dh xbZ lEifk&oS
lEifk Kkfud vuqla/kku esa dke vkus okyh lEifk;ksa
ij /kkjk 35 ds vUrxZr 100 izfr'kr NwV izkIr gks tkrh gSA ijUrq ,slh lEifk dk iz;ksx ckn esa
;fn lkekU; O;kikj esa fd;k tk;s rks lEifk dh okLrfod ykxr 'kwU; ekuh tkosxhA

un
(2) migkj ;k mkjkf/kdkj esa izkIr lEifk
lEifk&;fn djnkrk us dksbZ lEifk migkj HksaV ;k mkjkf/
kdkj esa izkIr dh gS rks ml lEifk dh okLrfod ykxr fuEu izdkj gksxh&

dn
iwoZ Lokeh dh okLrfod ykxr & dj&fu/kkZj.k o"kZ 2009&2010 rd dk Lohr gzkl

La
bl gzkl dh x.kuk ;g ekurs gq, dh tkrh gS fd ml [k.M esa ;g vdsyh lEifk FkhA
(3) djnkrk }kjk iqu% izkIr lEifk&;fn
lEifk djnkrk viuh csph gqbZ lEifk dks dqN le; ckn iqu%

),
izkIr (required) dj ysrk gS rks mldh okLrfod ykxr fuEu esa ls tks lcls de gks] og jkf'k gksxh&

ity
d- izFke ckj izkIr djus dh ykxr esa ls ml lEifk ij djnkrk dks iwoZ ds dj&fu/kkZj.k o"kksZa esa Lohdk;Z

rs
gzkl ?kVkus ds ckn 'ks"k cph jkf'k] vFkok

ive
[k- djnkrk }kjk nqckjk izkIr djus ds fy, pqdkbZ xbZ okLrfod jkf'kA
(4) Hkou tks O;kikj ;k is'ks esa iz;ksx esa ysus ds igys ls djnkrk ds ikl gks&,slk Hkou tks

Un
igys djnkrk dh futh lEifk Fkh vkSj ckn esa fdlh o"kZ esa djnkrk us O;kikj ;k is'ks ds fy, bldk
iz;ksx izkjEHk dj fn;k gks rks ,sls Hkou dh okLrfod ykxr og jkf'k gksxh tks djnkrk dh okLrfod
ed
ykxr lEifk [kjhnrs le; esa ls vc rd Lohr gzkl O;kikj ;k is'ks esa iz;ksx fd;s tkus dh frfFk
dks izpfyr gzkl nj ls ?kVkus ds ckn 'ks"k cp tkrh gSA
m
(5) fons'k esa fufeZr dkj&
ee

v- 31 ekpZ] 1967 ds ckn ysfdu 1 ekpZ] 1975 ds iwoZ fons'k ls ; dh xbZ eksVj dkj tks i;ZVdksa ds
fy, VSDlh ds :i esa iz;q ugha dh tkrh gS] dh okLrfod ykxr ;fn 25]000 #- ls vf/kd gS rks
(D

okLrfod ykxr 25]000 #- gh ekuh tk;sxhA


e

c- fons'k esa fufeZr dkj dks ;fn 28 Qjojh] 1975 ds ckn ijUrq 1 vizSy] 2001 ls iwoZ ; fd;ktkos
ut

rFkk i;ZVdksa ds fy, VSDlh ds :i esa iz;ksx esa u fy;k tkos rks ,slh eksVj dkj dh ykxr 'kwU;
it

ekuh tkosxhA
st

l- ;fn fons'k esa fufeZr dkj dks 1 vizSy] 2001 ;k blds i'pkr~ ; fd;k tkos rks ,slh dkj dh
In

okLrfod ykxr ij gzkl Lohr gksxkA


(6) lw=/kkjh dEiuh }kjk lgk;d dEiuh dks ;k lgk;d dEiuh }kjk lw=/kkjh dEiuh dks
ti
ra

lEifk dk gLrkUrj.k & bl fLFkfr esa izkIr djus okyh dEiuh ds fy, ml lEifk dh okLrfod
a

ykxr og jkf'k gksxh tks gLrkUrj.k djus okyh dEiuh ds fy, gksrh gSA
Bh

(7) ,dhdj.k ;kstuk esa gLrkUrfjr lEifk dh okLrfod ykxr & ,dhdj.k ;kstuk ds
vUrxZr tc dksbZ dEiuh viuh dksbZ lEifk nwljh dEiuh tks Hkkjrh; dEiuh gks dks gLrkUrfjr
va

djrh gS rks ,dhr dEiuh ds fy, ,slh lEifk dh okLrfod ykxr ogh ekuh tk;sxh tks gLrkUrj.k
djus okyh dEiuh ds fy, gksrh] ;fn lEifk dk gLrkUrj.k u djds vius O;kikj esa iz;ksx fd;k gksrkA
sh

(8) fofue; nj esa ifjorZu dk izHkko & ;fn fons'k ls ; dh xbZ lEifk dk Hkqxrku eqnzk dh
Vi

fofue; nj esa ifjorZu ds ckn fd;k tkus okyk gS rks fofue; nj esa ifjorZu ds dkj.k c<+h gqbZ jkf'k
;k ?kVh gqbZ jkf'k gh ml lEifk dh okLrfod ykxr ekuh tk;sxhA
in

v'kksf/kr gzkl (Unabsorbed depreciation)


Ja

;fn fdlh djnkrk ds xr o"kZ esa O;kikj ;k is'ks dh vk; 'kh"kZd esa ykHk ugha gksus ;k de gksus
ds dkj.k ml o"kZ Lohr gzkl dh lEiw.kZ jkf'k dh dVkSrh ugha nh tk lds rFkk vU; fdlh O;kikj
;k is'ks dh vk; Hkh gzkl dh jkf'k ?kVkus ds fy, vi;kZIr gks ;k vU; fdlh 'kh"kZd esa Hkh vk; ugha

B.Com.-II/V/145
gks vFkok vi;kZIr gks vkSj blds QyLo:i gzkl dh lEiw.kZ jkf'k ?kVk;h u tk lds rks ftrus gzkl dh
xr o"kZ esa dVkSrh ugha fey ikrh gS mls v'kksf/kr gzkl (Unabsorbed depreciation) dgk tkrk gSA
v'kksf/kr gzkl dks vifyf[kr djus ,oa vkxs ys tkus ds fu;e %
(i) v'kksf/kr gzkl dks ml xr o"kZ ds fdlh Hkh O;kikj ;k is'ks ls gksus okys ykHkksa esa ls ?kVk;k tk ldrk

un
gSA ;fn ml xr o"kZ esa fdlh O;kikj ;k is'ks dh vk; i;kZIr ugha gks rks ml o"kZ dh fdlh Hkh 'kh"kZd
dh vk; esa ls ?kVk;k tk ldrk gSA

dn
(ii) ;fn v'kksf/kr gzkl dks xr o"kZ dh fdlh Hkh 'kh"kZd dh vk; esa ls vifyf[kr ugha fd;k tk ldk

La
gks vk; vi;kZIr gksus ds dkj.k rks 'ks"k cph gqbZ gzkl dh NwV dks vxys dj&fu/kkZj.k o"kZ esa vkxs
ys tk;k tk ldrk gS rFkk bls fdlh Hkh vk; ls iwjk fd;k tk ldrk gSA

),
ity
v'kksf/kr gzkl dks vkxs ys tkus dh dksbZ le; lhek ugha gSA

rs
(iii) vkxs ds o"kksZa esa v'kksf/kr gzkl dh iwfrZ fuEu e esa dh tk;sxh&

ive
v- pkyw o"kZ dk gzkl(

Un
c- O;olk; dh ihNs ls ykbZ xbZ gkfu( rFkk
l- v'kksf/kr gzklA
ed
;fn vkxs ds o"kksZa esa O;olk; dh ihNs ls ykbZ xbZ gkfu dk lek;kstu ugha fd;k tkuk gks rks
v'kksf/kr gzkl dks ml o"kZ ds pkyw gzkl (current year's depreciation) esa tksM+dj NwV dk nkok fd;k
m
tk ldrk gSA
ee

mnkgj.k (Illustration) 6.1 :


Jh egs'k us futh iz;ksx ds fy, ,d dkj 1 ebZ] 2006 dks 2]00]000 #- esa [kjhnhA 16 vxLr]
(D

2009 dks mlus ;g dkj vius iq= jkts'k dks migkj esa ns nh ftls mlus vius is'ks ds fy, iz;ksx fd;kA
e

migkj ds fnu dkj dk cktkj ewY; 1]00]000 #- FkkA dj&fu/kkZj.k o"kZ 2010&2011 ds fy, gzkl dh
ut

NwV dh x.kuk gsrq dkj dk ewY; Kkr dhft,A


it

Shri Mahesh purchased a car on 1st May, 2006 for Rs. 2,00,000 for his personal use. On
st

16th August, 2009 he gifted the car to his son Rajesh who uses it for his professional purpose. The
In

market value of the car on the date of gift was Rs. 1,00,000. Find out the actual cost of the car for
computation of depreciation for the assessment year 2010-2011.
ti
ra

gy (Solution) :
a

Jh jkts'k dks ;g dkj mlds firk ls migkj esa izkIr gqbZA /kkjk 43(1) ds izko/kku ds vuqlkj
Bh

bl dkj dh okLrfod ykxr dk fu/kkZj.k iwoZ Lokeh dh ykxr esa ls migkj okys xr o"kZ rd Lohr
gzkl ?kVkus ds i'pkr~ dh jkf'k gksxh&
va

#i;s
sh

iwoZ Lokeh Jh egs'k ds fy, dkj dh ykxr 15% 2]00]000


?kVkb;s% 2006&2007 ds fy, Lohr gzkl 30]000
Vi

vifyf[kr ewY; 1-4-2007 1]70]000


in

?kVkb;s% 2007&2008 ds fy, Lohr gzkl 15% 25]500


Ja

vifyf[kr ewY; 1-4-2008 1]44]500


?kVkb;s% 2009&2010 ds fy, Lohr gzkl 15% 21]675
vifyf[kr ewY; 1-4-2009 1]22]825
vr% Jh jkts'k ds fy, dkj dh okLrfod ykxr 1]22]825

B.Com.-II/V/146
fVIi.kh
1- eksVj dkj dh okLrfod ykxr dh x.kuk gsrq bl dkj ij gzkl dh x.kuk ;g ekurs gq, dh xbZ
gS fd lEifk ds bl [k.M esa Hkh Jh egs'k ds ikl dsoy ;gh lEifk FkhA
2- 1-4-1990 dks ;k blds ckn ; dh xbZ eksVj dkj ij gzkl dh nj 15% gSA

un
mnkgj.k (Illustration) 6.2 :

dn
Jh eksgu us ,d e'khu 1 twu] 2007 dks 6]00]000 #- esa vius O;olk; ds fy, [kjhnhA mlus

La
;g e'khu 1 fnlEcj] 2008 dks 3]60]000 #- esa csp nh ,oa 20 vxLr] 2009 dks 4]50]000 #- esa iqu% [kjhn
yhA gzkl dh nj 15% ekurs gq,] xr o"kZ 2009&2010 ds fy, e'khu dh okLrfod ykxr crkb,A

),
ity
Shri Mohan purchased a machine on 1st June, 2007 for Rs. 6,00,000 for his business. He sold this

rs
machine on 1st December, 2008 for Rs. 3,60,000 and reacquired the same machine on 20th August,
2009 for Rs. 4,50,000. Assuming the rate of depreciation to be 15% find out the actual cost of the

ive
machine for the previous year 2009-2010.

Un
gy (Solution)
ed #i;s
1 twu] 2007 dks okLrfod ykxr 6]00]000
m
?kVkb;s% 2007&2008 dk gzkl (15%) 90]000
vifyf[kr ewY; 1-4-2008 5]10]000
ee

?kVkb;s% 2008&2009 gzkl (15%) 76]500


(D

vifyf[kr ewY; 1-4-2009 4]33]500


e

Jh eksgu }kjk e'khu dh iqu% [kjhn 20 vxLr] 2009 dks 4]50]000 #- esa dh xbZA bl e'khu
ut

dk iqu% [kjhn ewY; 4]50]000 #- ;k iqu% [kjhn okys xr o"kZ ds izkjEHk 1-4-2009 dk vifyf[kr ewY;
it
st

4]33]500 #- tks Hkh nksuksa esa ls de gS] e'khu dh okLrfod ykxr ekuh tk;sxhA vr% e'khu dh
okLrfod ykxr 4]33]500 #- gksxhA
In
ti

ubZ e'khu ;k Iyk.V ij vfrfj gzkl


ra

(Additional depreciation on new machinery or plant)


a
Bh

vko';d 'krsZa
fok vf/kfu;e] 2005 }kjk ubZ e'khu ;k Iyk.V ij vfrfj gzkl NwV ls lEcfU/kr /kkjk
va

32(1)(iia) dks dj&fu/kkZj.k o"kZ 2006&2007 ls izfrLFkkfir fd;k x;k gSA izfrLFkkfir izko/kkuksa ds
vuqlkj NwV dk ykHk dj&fu/kkZj.k o"kZ 2006&2007 ls fuEu 'krsZa iwjh djus okys djnkrkvksa dks izkIr
sh

gksxk&
Vi

1- djnkrk fdlh oLrq ds mRiknu vFkok fuekZ.k ds O;olk; esa yxk gqvk gksA ;fn djnkrk X;kjgoha
vuqlwph esa of.kZr xSj&izkFkfedrk okyh fdlh oLrq ds mRiknu esa yxk gqvk gS] rc Hkh vfrfj gzkl
in

dh NwV nh tk;sxhA
Ja

2- mlus 31 ekpZ] 2005 ds ckn ubZ e'khu ;k Iyk.V dks ; djds LFkkfir fd;k gSA
3- ubZ e'khu vFkok Iyk.V ,slh ugha gksuh pkfg;s ftlds fy;s NwV ugha fn;s tkus dk Li"V izko/kku
vf/kfu;e esa fd; x;k gSA

B.Com.-II/V/147
dVkSrh dh nj
vfrfj gzkl dh dVkSrh ,slh e'khu ;k Iyk.V dh okLrfod ykxr ij 20% dh nj ls nh
tk;sxhA ;fn xr o"kZ esa ,slh e'khu ;k Iyk.V dk iz;ksx 180 fnu ls de ds fy;s fd;k tk;s rks dVkSrh
10% dh nj ls gh nh tk;sxhA vxys o"kZ ds fy;s vifyf[kr ewY; dh x.kuk djrs le; vfrfj gzkl

un
dh jkf'k dks Hkh ?kVk fn;k tk;sxkA
dqN e'khu ;k Iyk.V ij vfrfj gzkl NwV ugha nh tkuk&fuEu e'khu ;k Iyk.V ij vfrfj gzkl

dn
dh NwV ugha nh tkrh gS&

La
v- leqnzh tgkt ;k ok;q;ku]
c- ,slh e'khu ;k Iyk.V tks djnkrk }kjk LFkkfir fd;s tkus ls iwoZ Hkkjr esa vFkok Hkkjr ds ckgj

),
fdlh vU; O;f }kjk mi;ksx esa ykbZ xbZ gks]

ity
l- dk;kZy; ifjlj vFkok fjgk;'kh edku vfrfFkx`g lfgr esa yxkbZ xbZ dksbZ e'khu ;k Iyk.V]

rs
n- dk;kZy; esa dke vkus okys la;a= vFkok lM+d ij pyus okyh xkfM+;ka]

ive
;- ,slh dksbZ Hkh e'khu ;k Iyk.V ftldh okLrfod ykxr dh lEiw.kZ jkf'k dh dVkSrh gzkl ds :i
esa vFkok vU; fdlh izdkj ls O;kikj vFkok is'ks dh dj ;ksX; vk; dh x.kuk djrs le; fdlh

Un
,d xr o"kZ esa ns nh xbZ FkhA
vfrfj gzkl NwV ds lEcU/k esa Li"Vhdj.k ed
1- Hkou ,oa QuhZpj ij vfrfj gzkl dh NwV ugha nh tkrh gSA
m
2- iqjkuh e'khu ,oa Iyk.V ij vfrfj gzkl dh NwV ugha nh tkrh gSA
3- ;g vko';d gS fd Iyk.V ,oa e'khu 31 ekpZ] 2005 ds ckn gh izkIr dh tk;s ,oa LFkkfir dh tk;sA
ee

;fn bls 1 vizSy] 2005 ds iwoZ izkIr dj fy;k x;k Fkk ijUrq LFkkiuk 1 vizSy] 2005 dks ;k mlds
(D

ckn dh tk;s rks vfrfj gzkl NwV ugha nh tk;sxhA


4- ;fn djnkrk xr o"kZ esa iqjkuh e'khuksa dk fo; djrk gS rFkk ,slk fo; ewY; iqjkuh e'khu ds
e

vifyf[kr ewY; ls vf/kd gks rks lkekU; gzkl xr o"kZ ds vafre fnu ds vifyf[kr ewY; ij Lohr
ut

gksxk tks ubZ e'khu dh ykxr ls de gksxk ijUrq vfrfj gzkl ubZ e'khu dh iwjh ykxr ij Lohr
it
st

gksxkA
5- ;fn ubZ e'khu dks mlh xr o"kZ esa csp fn;k tkrk gS ftlesa bls LFkkfir fd;k x;k gS] rks ml
In

n'kk esa Iyk.V ,oa e'khu ds lEcU/k esa vfrfj gzkl dh NwV ugha nh tk;sxhA
ti

mnkgj.k (Illustration) 6.3 :


ra

Jh lqHkk"k ,d O;olk;h gSA 1 vizSy] 2009 dks muds O;olk; dh lEifk;ka fuEu izdkj Fkha&
a

lEifk;k okLrfod ykxr 1-4-2009 dks gzkl dh nj


Bh

#i;s #i;s vifyf[kr ew Y ;


#i;s
va

Hkou A 40,00,000 25,00,000 10%


sh

Hkou B 10,00,000 2,50,000 10%


Hkou C 4,00,000 80,000 5%
Vi

e'khu A 1,40,000 70,000 25%


in

e'khu B 2,20,000 1,56,000 25%


Ja

e'khu C 40,000 14,000 40%


e'khu D 80,000 62,000 40%
2009&2010 fokh; o"kZ esa fuEukafdr O;ogkj gq, &
1- 10 ebZ] 2009 dks Hkou A 28]00]000 #i;s esa csp fn;kA
B.Com.-II/V/148
2- 18 ebZ] 2009 dks e'khu B 40]000 #i;s esa csp nh xbZA
3- 30 uoEcj] 2009 dks ,d Hkou D 16]00]000 #i;s esa rFkk 15 fnlEcj] 2009 dks ,d vU; Hkou E
6]00]000 #i;s esa ; fd;k x;kA bu ij gzkl dh nj e'k% 10% rFkk 5% gSA
4- 20 fnlEcj] 2009 dks ,d e'khu D dks 2]30]000 #i;s esa csp fn;k x;kA

un
5- ,d uoEcj] 2009 dks ,d dk;kZy; la;= fdjk;k ; le>kSrs ds vUrxZr izkIr fd;k x;k] ftldk
jksdM+ ewY; 1]50]000 #i;s rFkk fdjk;k ; ewY; 2]25]000 #i;s FkkA le>kSrs dh 'krksZa ds vuqlkj

dn
31 ekpZ 2010 rd 45]000 #i;s dh ,d fdLr dk Hkqxrku fd;k tk pqdk gSA

La
mi;qZ lwpukvksa ds vk/kkj ij Jh lqHkk"k ds O;olk; dh lEifk;ksa ij 2010&2011 dj&
fu/kkZj.k o"kZ ds fy, Lohdk;Z gzkl dh jkf'k Kkr dhft,A

),
ity
Shri Subhash is a businessman. The following were the assets of his business on 1st April, 2009:

rs
Assets Actual Cost W.D.V. on Rate of
(Rs.) 1.4.2009 Depreciation

ive
(Rs.)
BuildingA 40,00,000 25,00,000 10%

Un
Building B 10,00,000 2,50,000 10%
Building C 4,00,000 80,000 ed 5%
Machine A 1,40,000 70,000 25%
Machine B 2,20,000 1,56,000 25%
m
Machine C 40,000 14,000 40%
ee

Machine D 80,000 62,000 40%


(D

The following transactions took place during the financial year 2009-2010:
1. Sold Building A on 10th May, 2009 for Rs. 28,00,000.
e

2. Sold Machine B on 18th May, 2009 for Rs. 40,000.


ut

3. Purchased a Building D on 30th November, 2009 for Rs. 16,00,000 and another Building E on
it

15th December, 2009 for Rs. 6,00,000. The rates of depreciations on these Buildings were 10%
st

and 5% respectively.
In

4. Sold Machine D on 20th December, 2009 for Rs. 2,30,000.


5. An office plant was acquired on 1st November, 2009 under hire-purchase agreement, the cash
ti

price and hire purchase price of which are Rs. 1,50,000 and Rs. 2,25,000 respectively. One
ra

instalment of Rs. 45,000 has been paid as per terms of agreement by 31st March, 2010.
a

On the basis of the above informations, compute the amount of depreciation allowable on the
Bh

business assets of Shri Subhash for the assessment year 2010-11.


va

gy (Solution)
Computation of Depreciation Allowable to Shri Subhash
sh

for the Assessment Year 2010-11


Vi

Building Plant & Machinery


in

Particulars Block I Block II Block III Block IV


Ja

Rate of Rate of Rate of Rate of


Depreciation Depreciation Depreciation Depreciation
5% 10% 15% 40%

B.Com.-II/V/149
Rs. Rs. Rs. Rs.
Written Down Value 80,000 27,50,000 2,26,000 76,000
on 1.4.2009
Add: Acquired during 6,00,000 16,00,000 1,50,000 NIL
the year

un
6,80,000 43,50,000 3,76,000 76,000

dn
Less: Sales Consideration NIL 28,00,000 40,000 2,30,000
Short-term Capital Gains - - - 1,54,000

La
W.D.V. on 31.3.2010 6,80,000 15,50,000 3,36,000 NIL
Allowable Depreciation 19,0001 77,5002 39,1503 NIL

),
ity
1. (6,00,000 x 5/100 x 1/2) + (80,000 x 5/10) = 19,000
2. (15,50,000 x 10/100 x 1/2) = 77,500

rs
3. (1,50,000 x 15/100 x 1/2) + 1,86,000 x 15%) = 39,150

ive
Hence, Total Allowable Depreciation = Rs. (19,000 + 77,500 + 39,150)
= Rs. 1,35,650

Un
fVIi.kh
1- Hkou [k.M 10% gzkl nj esa 30 uoEcj] 2009 dks Hkou D 16 yk[k #i;s esa [kjhnk x;kA ;g
Hkou xr o"kZ esa 180 fnu ls de vof/k ds fy, mi;ksx esa vk;k gSA vr% bl ij fu/kkZfjr nj ds
ed
50% dh gzkl NwV feysxh rFkk bldk vifyf[kr ewY; 15]50]000 #- ekuk tk;sxk D;ksafd bl [k.M
m
dk vifyf[kr ewY; Hkh bruk gh gSA
ee

2- Hkou [k.M 5% gzkl nj esa 30 uoEcj] 2009 dks Hkou E 6]00]000 #- dh ykxr ls [kjhnk x;kA
bl Hkou ij fu/kkZfjr nj ds 50% dh gzkl NwV feysxh D;ksafd ;g Hkou xr o"kZ esa 180 fnu ls
(D

de vof/k ds fy, mi;ksx esa vk;k gSA


3- e'khu [k.M 40% gzkl nj ij gzkl dh dVkSrh Lohr ugha gksxh D;ksafd bl [k.M esa ls csph
e
ut

xbZ e'khu D dk fo; ewY; bl [k.M ds vifyf[kr ewY; ls vf/kd gksus ds dkj.k bl [k.M dk
it

vifyf[kr ewY; 'kwU; gks x;kA fo; ewY; dk vifyf[kr ewY; ij vkf/kD; vYidkyhu iwath ykHk
st

gksxkA
In

4- fdjk;k le>kSrs ds vUrxZr [kjhns x;s la;a= dh okLrfod ykxr 1]50]000 #- ekuh x;h gS] tks
mldk jksdM+ ewY; gSA ;g la;a= xr o"kZ esa 180 fnu ls de vof/k ds fy, mi;ksx esa vk;k gS
ti
ra

blfy, bl la;a= ij fu/kkZfjr nj 15%) ls vk/kh nj ij gzkl dh NwV Lohr gksxhA


a
Bh

mnkgj.k Illustration) 6.4 :


X Ltd. is engaged in the business of manufacturing chemicals since 10th May, 2009. The
va

following assets are purchased by the company:


,Dl fyfeVsM jlk;u ds fuekZ.k ds O;olk; esa 10 ebZ] 2009 ls yxh gqbZ gSA dEiuh }kjk fuEu
sh

lEifk;k [kjhnh tkrh gSa&


Vi

Assets Date of Purchase Cost Rate of


lEifk;k ; dh frfFk ykxr
in

Depreciation
gzkl nj
Ja

Machine A (new) May 10, 2009 18,00,000 15%


Machine B (old) May 10, 2009 18,00,000 15%
Computer for office May 10, 2009 18,00,000 15%

B.Com.-II/V/150
Car May 10, 2009 18,00,000 15%
Air Conditioner for May 10, 2009 18,00,000 15%
Factory
Machine C (new) May 10, 2009 18,00,000 15%
Machine D (new) May 10, 2009 18,00,000 15%

un
dn
Find out the amount of additional depreciation allowable for the assessment year 2010-11.
dj&fu/kkZj.k o"kZ 2010&11 ds fy;s Lohr vfrfj gzkl dh jkf'k Kkr dhft,A

La
gy (Solution)
Computation of Additional depreciation allowable

),
ity
Assets Cost Rate of Dep. Amount of
Additional Depreciation

rs
ive
Machine A 18,00,000 20% 3,60,000
Air Conditioner 1,00,000 20% 20,000

Un
Machine D 6,00,000 10% 60,000
fVIi.kh&
fVIi.kh&e'khu B iqjkuh gksus ds dkj.k] dEI;wVj dk;kZy; la;=a gksus ds dkj.k] dkj lM+d ij pyus okyh xkM+h gksus
ed
ds dkj.k rFkk e'khu C ij 100% gzkl dh nj gksus ds dkj.k vfrfj gzkl dh dVkSrh ds fy, ;ksX; ugha gSA
'kf dk mRiknu ,oa forj.k djus okys mieksa dk lh/kh js[kk i)fr ls gzkl
m

(Depreciation on Straight Line Method for Power Producing Units)


ee

dj&fu/kkZj.k o"kZ 1998&99 ls 'kf dk mRiknu djus okys mieksa ds fy, ;g O;oLFkk dh
(D

xbZ gS fd og mie 1 vizSy] 1997 dks ;k blds i'pkr~ ; dh xbZ lEifk;ksa ij fuEu nks fof/k;ksa
esa ls fdlh Hkh ,d fof/k dks gzkl dh x.kuk djus ds fy, viuk ldrk gS&
e
ut

(i) fu/kkZfjr njksa ls lEifk ds lewg ds vifyf[kr ewY;ksa ij gzkl dh x.kuk bl fof/k dk o.kZu iwoZ
esa fd;k tk pqdk gS( vFkok
it
st

(ii) izR;sd lEifk dh okLrfod ykxr ij lh/kh js[kk i)fr ls Appendix 1-A esa nh xbZ njksa ls gzkl
In

dh x.kukA
;fn og mie 1 vizSy] 1997 ls iwoZ LFkkfir lEifk;ksa ij Hkh lh/kh js[kk i)fr ls gzkl yxkuk
ti
ra

pkgs rks og ,slk dj ldrk gS] ijUrq ,slk fodYi mls dsoy ,d ckj gh fn;k tk ldrk gSA
lh/kh js[kk i)fr ls gzkl dh x.kuk ds lEcU/k esa vU; O;oLFkk,a fuEu izdkj gSa &
a
Bh

1- ftl o"kZ lEifk [kjhnh tkos mlh o"kZ bls ;fn csp fn;k tkos rks ,slh lEifk ij ml o"kZ gzkl ugha
yxsxk oju~ fo; ewY; ,oa okLrfod ykxr dk varj vYidkyhu iwath ykHk ;k vYidkyhu iwath gkfu
ekuk tkosxkA
va

2- ;fn lEifk dk fo; ewY; mlds vifyf[kr ewY; ls vf/kd ;k de gS rks bl fLFkfr esa mRiUu
sh

ykHk ;k gkfu dks dj&;ksX; vk; esa lfEefyr djus ds fy, fuEukafdr rhu oxksZa esa foHkkftr fd;k tkrk
Vi

gS%
v- larqfyr izHkkj(
in

c- iwath ykHk(
Ja

l- vafre gzklA

v- larqfyr izHkkj (Balancing Charge)[/kkjk 41 (2)]&lEifk dh okLrfod ykxr ds cjkcj dh

B.Com.-II/V/151
fo; jkf'k esa ls ml lEifk dk vifyf[kr ewY; ?kVkus ij cpk 'ks"k larqfyr izHkkj dgykrk gS
tks ^O;kikj ;k is'ks ds ykHk* 'kh"kZd esa dj&;ksX; gksrk gSA larqfyr izHkkj dh jkf'k ml xr o"kZ esa
dj&;ksX; gksrh gS ftl xr o"kZ esa lEifk dh fch dh jkf'k ;k chek dEiuh ls {kfriwfrZ dh jkf'k
izkIr gksrh gksA

un
c- iwath ykHk (Capital Gains)&lEifk ds 'kq) fo; ewY; dk lEifk dh okLrfod ykxr ij
vkf/kD; iwath ykHk dgykrk gS] tks iwath ykHk 'kh"kZd esa dj&;ksX; gksrk gSA nh?kZdkyhu lEifk;ksa

dn
ij nh?kZdkyhu iwath ykHk rFkk vYidkyhu iwath lEifk;ksa ij vYidkyhu iwath ykHk mRiUu gksrk

La
gSA
l- vafre gzkl (Terminal Depreciation)&lEifk ds vifyf[kr ewY; dk fo; ewY; vkf/kD;

),
vafre gzkl dgykrk gS] ftls O;kikfjd gkfu ekudj O;kikj ;k is'ks ds ykHkksa esa ls ?kVkbZ tkrh gSA

ity
mnkgj.kkFkZ] 'kf mRiknu djus okyh mie ds Lokeh us ml mie dh nks e'khuksa ftudh

rs
okLrfod ykxr 80 yk[k #- rFkk 60 yk[k #- Fkh] dks e'k% 90 yk[k #- rFkk 30 yk[k #- esa csp

ive
fn;kAigyh e'khu dk vifyf[kr ewY; 60 yk[k #- Fkk tcfd nwljh e'khu dk vifyf[kr ewY; 40
yk[k #- FkkA larqfyr izHkkj] iwath ykHk rFkk vafre gzkl dh jkf'k fuEu izdkj gksxh &

Un
(i) igyh e'khu dk fo; ewY; mlds vifyf[kr ewY; ls vf/kd gS blfy, larqfyr izHkkj ,oa iwath
ykHk dh jkf'k fuEu izdkj gksxh% ed
d- larqfyr izHkkj = 80]00]000 & 60]00]000 #-
= 20]00]000 #-
m
[k- iwath ykHk = 90]00]000 & 80]00]000 #-
ee

= 10]00]000 #-
(ii) nwljh e'khu dk fo; ewY; mlds vifyf[kr ewY; ls de gS blfy, deh dh jkf'k dks vafre
(D

gzkl ds :i esa O;kikfjd gkfu ekuk tkosxk%


e

vafre gzkl = 40]00]000 & 30]00]000 #-


ut

= 10]00]000 #-
it

mi;qZ mnkgj.k esa ;fn ;g ekuk tkos fd igyh e'khu dks 75 yk[k #i;s esa cspk x;k gS rks
st

bl e'khu ij larqfyr izHkkj 15 yk[k #i;s mRiUu gksxkA


In

pk;] dkWQh rFkk jcj fodkl [kkrk [/kkjk 33AB]


ti
ra

(Tea, Coffee and Rubber Development Account)


a

;g dVkSrh ,sls djnkrkvksa ds fy, miyC/k gS tks Hkkjr esa pk; ;k dkWQh ;k jcj mxkus ,oa
Bh

fuekZ.k djus dk O;olk; pykrs gSaA ;g dVkSrh izkIr djus ds fy, fuEufyf[kr nks [kkrksa esa ls fdlh
Hkh ,d esa ;k nksuksa esa fu/kkZfjr le;kof/k esa jkf'k tek djkuh gksrh gS&
va

(1) pk; cksMZ ;k dkWQh cksMZ ;k jcj cksMZ }kjk vuqeksfnr ;kstuk ds vUrxZr jk"Vh; f"k ,oa xzkeh.k
fodkl cSad (NABARD) esa [kksyk x; fo'ks"k [kkrk] vFkok
sh

(ii) pk; cksMZ ;k dkWQh cksMZ ;k jcj cksMZ }kjk dsUnzh; ljdkj dh iwokZuqefr ls cukbZ xbZ ;kstuk ds
Vi

vUrxZr tek [kkrk (Deposit Account)A


in

fu/kkZfjr vof/k&xr
vof/k o"kZ dh lekfIr ls 6 ekg ds Hkhrj vFkok vk; dk uD'kk izLrqr djus dh
Ja

fu/kkZfjr frfFk ls iwoZ] buesa ls tks Hkh vof/k igys lekIr gksA

dVkSrh dh jkf'k&pk;]
jkf'k dkWQh ;k jcj fodkl [kkrs ds lanHkZ esa fuEufyf[kr jkf'k dh dVkSrh Lohr

B.Com.-II/V/152
dh tkrh gS&
(i) tek dh xbZ jkf'k ds cjkcj( vFkok
(ii) ,sls O;olk; ds ykHkksa ds 40% ds cjkcj] tks Hkh nksuksa esa ls de gksA

un
uksV&,sls O;olk; ls gkfu dh fLFkfr esa ;g dVkSrh Lohr ugha gksxhA

dn
dVkSrh ds lanHkZ esa ykHkksa ls vk'k;&;gka
vk'k; ij ykHkksa ls vk'k; O;kikj vFkok is'ks ds ykHk 'kh"kZd esa

La
pk;] dkWQh rFkk jcj O;olk; ds ,sls ykHkksa ls gS ftuesa ls /kkjk 33AB dh dVkSrh ugha ?kVkbZ xbZ gks
vkSj u gh vkxs ykbZ xbZ O;kikfjd gkfu;k ?kVkbZ xbZ gksaA

),
ity
Li"Vhdj.k & pk; ckxkuksa dh vk; dk 60% Hkkx f"k vk; rFkk 40% Hkkx O;kikfjd vk; ekuk

rs
tkrk gSA bl dVkSrh dks ?kVkus ds i'pkr~ gh f"k vk; Kkr dh tkrh gSA vFkkZr~ igys ;g dVkSrh

ive
Lohr dh tkrh gS rFkk 'ks"k cph vk; dk 60% Hkkx f"k vk; ekuk tkrk gSA
/kkjk 33AB dh dVkSrh gsrq fuEufyf[kr ckrksa ij /;ku nsuk vko';d gS &

Un
(1) ;fn bl /kkjk ds vUrxZr NwV dk nkok fd;k x;k gS rks vU; fdlh xr o"kZ esa bl jkf'k ds
lEcU/k esa dksbZ NwV ugha feysxhA ed
(2) ;fn bl /kkjk ds vUrxZr QeZ ;k O;f;ksa ds leqnk; (AOP) dks dVkSrh nh xbZ gS rks mlh jkf'k
ij QeZ ;k O;f;ksa ds leqnk; (AOP) ds lnL;ksa dks dksbZ dVkSrh ugha feysxhA
m
(3) [kkrksa dk vads{k.k & dVkSrh izkIr djus ds fy, djnkrk dks vius [kkrksa dk vads{k.k djkuk gksxk
ee

rFkk vads{k.k fjiksVZ vk; dh fooj.kh ds lkFk layXu djuh gksxhA


(4) tek jkf'k dk vkgj.k & bl fo'ks"k [kkrs esa tek /ku esa ls dqN fu/kkZfjr ms';ksa ds fy, vFkok
(D

fuEu ifjfLFkfr;ksa esa gh jkf'k fudkyh tk ldrh gS &


e

(i) O;olk; can gksus ij]


ut

(ii) lk>snkjh QeZ dk fo?kVu gksus ij]


it

(iii) djnkrk dh e`R;q gksus ij]


st

(iv) fgUnq vfoHkkftr ifjokj dk foHkktu gksus ij]


In

(v) dEiuh dk lekiu gksus ijA


uks V % (1) ;fn vkgj.k O;olk; can gksus ij vFkok lk>snkjh QeZ dk fo?kVu gksus ij fd;k tkrk
ti
ra

gS
a

rks ,slh lEiw.kZ jkf'k ml xr o"kZ dh dj&;ksX; vk; ekuh tk;sxh ftl o"kZ esa jkf'k fudkyh xbZ gSA
Bh

(2) ;fn djnkrk dh e`R;q gksus ij] fgUnw vfoHkkftr ifjokj ds foHkktu gksus ij vFkok dEiuh
ds lekiu ij jkf'k fudkyh xbZ gks rks og jkf'k dj&;ksX; ugha gksxhA
va

(5) lEifk ds gLrkUrj.k ij izfrcU/k&;fnrcU/k ;kstuk ;k tek ;kstuk ds vuqlkj izkIr fdlh lEifk
dks mldh izkfIr okys xr o"kZ dh lekfIr ls vkB o"kksZa dh vof/k lekIr gksus ls iwoZ gh csp fn;k tkrk
sh

gS ;k fdlh O;f dks gLrkUrfjr dj fn;k tkrk gS] rks fQj ml lEifk dk og Hkkx] tks mi/kkjk (1)
Vi

ds vUrxZr Lohr dVkSrh ls lEcfU/kr gS] ml xr o"kZ ds fy, O;olk; ;k is'ks dk ykHk eku fy;k
tk;sxk] ftl xr o"kZ esa og lEifk csph xbZ gS ;k gLrkUrfjr dh xbZ gS vkSj rnuqlkj og ml xr
in

o"kZ dh dj&;ksX; vk; gksxhA


Ja

fdUrq bl mi/kkjk dh mi;qZ O;oLFkk fuEu ifjfLFkfr;ksa esa ykxw ugha gksxh &
(i) ;fn og lEifk ljdkj] LFkkuh; lkk] oS/kkfud fuxe ;k ljdkjh dEiuh dks csph ;k
gLrkUrfjr dh xbZ gSA

B.Com.-II/V/153
(ii) ;fn lEifk dk fo; ;k gLrkUrj.k fdlh lk>snkjh QeZ ds }kjk fdlh ,slh dEiuh dks fd;k
x;k gS ftlds lEcU/k esa fuEufyf[kr 'krksZa dh iwfrZ gksrh gks&
(a) QeZ dh lHkh lEifk;k ml dEiuh dh lEifk;k cu xbZ gksa(
(b) QeZ ds lHkh nkf;Ro ml dEiuh ds nkf;Ro cu x;s gksa(

un
(c) dEiuh ds lHkh va'k/kkjh ml QeZ esa lk>snkj jgs gksa( rFkk
(d) QeZ ij ykxw gksus okyh ;kstuk ;k tek ;kstuk mlh :i esa dEiuh ij Hkh ykxw jgsA

dn
La
(6) tek jkf'k ds mi;ksx ij izfrca/k&tek
k [kkrs esa tek /kujkf'k dk dsoy bl ;kstuk esa of.kZr
ms';ksa ds fy, gh mi;ksx fd;k tk ldrk gSA ;fn fodkl [kkrs esa ls tek jkf'k fudkydj

),
fuEufyf[kr e'khu ;k Iyk.V [kjhnk tkrk gS rks /kkjk 33AB ds rgr dksbZ dVkSrh ugha feysxh&

ity
(i) fdlh dk;kZy;] fuokl LFkku vFkok vfrfFk x`g esa yxs Iyk.V ;k e'khu]

rs
(ii) dk;kZy; ds midj.k dEI;wVj dks NksM+dj]
(iii) ,slh ubZ e'khu ;k Iyk.V ftldk mi;ksx ,slh oLrq ds fuekZ.k ;k mRiknu esa fd;k tkrk gS tks

ive
11oha vuqlwph esa of.kZr gSaA

Un
(7) tek jkf'k dk mi;ksx&;fn fodkl [kkrs esa tek dh xbZ jkf'k esa ls xro"kZ esa fudkyh xbZ jkf'k
dk mi;ksx iw.kZr% ;k va'kr% bl ;kstuk esa of.kZr ms';ksa ds fy, ml xr o"kZ esa ugha fd;k x;k ftl
ed
o"kZ esa ;g jkf'k fudkyh xbZ Fkh rks fu/kkZfjr ms';ksa ds fy, mi;ksx esa u yk;h xbZ ,slh jkf'k ml o"kZ
dh dj&;ksX; vk; ekuh tkosxhA
m
mnkgj.k (Illustration) 6.5 :
ee

Jh jtuh'k vklke esa pk; mxkus ,oa fuekZ.k djus ds O;olk; esa yxk gqvk gSA xr o"kZ dh
lekfIr ds 4 ekg ckn ijUrq vk; dh fooj.kh izLrqr djus ls iwoZ 1]00]000 #- jk"Vh; cSad esa [kqys gq,
(D

^pk; fodkl [kkrs* esa tek djk;sA dj&fu/kkZj.k o"kZ 2010&11 ds fy, fuEufyf[kr fofHkUu ifjfLFkfr;ksa
e

esa Jh jtuh'k dks /kkjk 33AB ds vUrxZr pk; fodkl [kkrs ds lEcU/k esa Lohr NwV dh jkf'k Kkr
ut

dhft,&
it

v- ;fn pk; O;kikj ds ykHk 8]00]000 #- gksaA


st

c- ;fn pk; O;kikj ds ykHk 20]00]000 #- gksaA


In

l- ;fn pk; O;kikj esa 1]00]000 #- dh gkfu gksA


Shri Rajneesh who is engaged in the business of growing and manufacturing tea in Assam,
ti
ra

deposited Rs. 1,00,000 with 'National Bank in Tea Development Account' after a period of 4 months
for the end of previous year but before filing the return of income. Ascertain the amount of deduction
a

for 'Tea Development Account' under section 33AB to Shri Rajneesh in the following different cir-
Bh

cumstances for the assessment year 2010-11:


(a) If the profits from tea business are Rs. 8,00,000.
va

(b) If the profits from tea business are Rs. 2,00,000.


(c) If there is a loss from tea business of Rs. 1,00,000.
sh

gy (Solution)
Vi

Calculation of the deduction for Tea Development Account under Section 33AB for the
Assessment Year 2010-11
in

(a) Jh jtuh'k }kjk pk; fodkl [kkrs esa tek djkbZ xbZ jkf'k ;k pk; O;kikj ds ykHkksa dk 40% tks
Ja

Hkh nksuksa esa ls de gks] dh dVkSrh Lohr gksxh&


(i) pk; fodkl [kkrs esa tek djkbZ xbZ jkf'k = 1]00]000 #i;s] ;k
(ii) pk; O;kikj ds ykHkksa dk 40% = 8]00]000 x 40@100 = 3]20]000 #i;sA
bl ifjfLFkfr esa /kkjk 33AB dh dVkSrh 1]00]000 #i;s Lohr gksxhA
B.Com.-II/V/154
(b) (i) pk; fodkl [kkrs esa tek djkbZ xbZ jkf'k = 1]00]000 #i;s] ;k
(ii) pk; O;kikj ds ykHkksa dk 40% = 2]00]000 x 40@100 = 80]000 #i;sA
bl ifjfLFkfr esa bl /kkjk ds vUrxZr dVkSrh 80]000 #i;s dh Lohr gksxhA
(c) djnkrk dks pk; O;kikj esa gkfu gksus ds dkj.k bl /kkjk ds vUrxZr dVkSrh Lohr ugha gksxhA

un
mnkgj.k (Illustration) 6.6 :

dn
okbZ- fy- Hkkjr esa pk; mxkus ,oa fuekZ.k O;olk; esa yxh gqbZ gSA blus xr o"kZ 2006&07 esa

La
pk; fodkl [kkrs esa 10 yk[k #- tek djk;s vkSj /kkjk 33AB ds vUrxZr bl jkf'k ds cjkcj pk;
O;kikj ds ykHk 50 yk[k #i;s ds 20% ds cjkcj NwV dk nkok fd;kA xr o"kZ 2009&10 esa dEiuh us

),
bl [kkrs esa ls 3]50]000 #- fudkydj fuEukuqlkj mi;ksx fd;k&

ity
(a) 31 fnlEcj] 2009 dks 2]50]000 #- dk mi;ksx pk; cksMZ }kjk fu/kkZfjr ms';ksa esa fd;k vkSj

rs
(b) 20 tuojh] 2010 dks 40]000 #- dk mi;ksx vU; ms';ksa esa fd;kA

ive
60]000 #- dk mi;ksx 31 ekpZ] 2010 rd ugha fd;k tk ldkA dj&fu/kkZj.k o"kZ 2010&11 ds
fy, dj&;ksX; jkf'k Kkr dhft,A

Un
Y Ltd. is engaged in the business of growing and manufacturing tea in India. During the
previous yeas 2006-07, it deposits Rs. 10 lakh with Tea Deposit Account and claims the same as
deduction under section 33AB (i.e. 20% of the tea business profit Rs. 50 lakh). During 2009-2010
ed
the company withdraws Rs. 3,50,000 from this account which is utilised as under:
m
(a) Rs. 2,50,000 on 31st December, 2009 for the purpose of the scheme framed by the Tea Board,
and
ee

(b) Rs. 40,000 for other purpose on 20th January, 2010 Rs. 60,000 could not be utilised upto 31st
(D

March 2010. Find out the amount chargeable to tax for the assessment year 2010-11.
gy (Solution)
e

dj&fu/kkZj.k o"kZ 2010&11 ds fy, dj&;ksX; jkf'k dh x.kuk %


ut

#i;s
it

xr o"kZ 2009&2010 esa dEiuh }kjk pk; fodkl [kkrs ls vkgfjr jkf'k 3]50]000
st

?kVk;k% pk; cksMZ }kjk fu/kkZfjr ms';ksa esa mi;ksx 2]50]000


In

dj fu/kkZj.k o"kZ 2010&11 ds fy, dj&;ksX; jkf'k


40]000 #- vU; ms';ksa esa $ 60]000 #- dk mi;ksx ugha gqvk 1]00]000
ti
ra

LFky izR;korZu dks"k [/kkjk 33 ABA]


a
Bh

(Site Restoration Fund)

;g dVkSrh ,sls djnkrkvksa dks nh tkrh gS tks Hkkjr esa isVksfy;e ;k izkfrd xSl vFkok nksuksa
va

ds iwosZ{k.k ;k NkVus ;k budk mRiknu djus dk O;olk; pykrk gSA /kkjk 33ABA ds vUrxZr ,sls
sh

O;olk; ds dj&;ksX; ykHkksa dh x.kuk gsrq fuEukafdr esa ls tks Hkh jkf'k de gS] ds cjkcj NwV Lohr
Vi

gksrh gS&
(i) Hkkjr ljdkj ds isVksfy;e ,oa izkfrd xSl ea=ky; }kjk vuqeksfnr ;kstuk ds vUrxZr Hkkjrh;
in

LVsV cSad esa ^fo'ks"k [kkrs* esa tek djkbZ xbZ jkf'k] ;k
Ja

(ii) ,sls O;olk; ds ykHkksa dk 20%A

B.Com.-II/V/155
vH;kl ds fy, iz'u
(Questions for Exercise)
vfry?kwkjkRed iz'u (Very Short Answer Type Questions):
fuEufyf[kr iz'uksa dk mkj vf/kdre 20 'kCnksa esa nhft,A

un
(Answer the following questions in maximum 20 words.)

dn
1- gzkl ls vki D;k le>rs gSa\
What do you understand by depreciation?

La
2- ^lEifk;ksa ds [k.M* ls vki D;k le>rs gSa\
What do you understand by 'block of assets'?

),
3- pk; fodkl [kkrs dh NwV fdruh feyrh gS\

ity
How much allowance is admissible for Tea Development Account?

rs
4- LFky izR;korZu dks"k dh NwV dh jkf'k fdruh gksrh gS\

ive
What is the amount of allowance for Site Restoration Fund?
5- lh/kh js[kk fof/k ls gzkl fdu djnkrkvksa dks Lohr gksrk gS\

Un
To whom straight line method of depreciation is allowed?
ed
6- ftu lEifk;ksa ij gzkl dh NwV miyC/k gS] muds uke fyf[k,A
Name the assets for which depreciation allowance is admissible.
m

7- v'kksf/kr gzkl dks fdrus o"kksZa rd vkxs ys tk;k tk ldrk gS\


ee

For how many years can the unabsorbed depreciation be carried forward?
(D

8- ,slh nks lEifk;ksa ds uke crykb;s] ftu ij gzkl dh NwV miyC/k ugha gSA
Mention the name of two such assets, on which depreciation allowance is not available.
e
ut

9- ,slh nks vewrZ lEifk;ksa ds uke fyf[k, ftu ij gzkl NwV Lohr dh tkrh gSA
it

Mention the name of such two intangible assets on which depreciation rebate is allowed.
st
In

y?kwkjkRed iz'u (Short Answer Type Questions):


ti

fuEufyf[kr iz'uksa dk mkj vf/kdre 50 'kCnksa esa nhft,A


ra

(Answer the following questions in maximum 50 words.)


a
Bh

1- gzkl dh NwV ds fy, lEifk ds fdlh [k.M ds vifyf[kr ewY; dks le>kb;sA
Explain the written down value of a block of asset for depreciation rebate.
va

2- vewrZ lEifk;ksa ls D;k rkRi;Z gS\ bu ij gzkl Lohr djus lEcU/kh D;k izko/kku gSa\
sh

What do you understand by intangible assets? What are the provisions regarding depreciation on
such assets?
Vi
in

fucU/kkRed iz'u (Essay Type Questions):


Ja

1- gzkl D;k gS\ gzkl dh dVkSrh ds lEcU/k esa vk;dj vf/kfu;e 1961 dh O;oLFkkvksa dks le>kb;sA
What is depreciation? Explain the provisions of Income Tax Act, 1961 regarding depreciation
allowance.

B.Com.-II/V/156
[k.M&c
Section-B
bdkbZ (Unit) - 7
O;olk; vFkok is'ks ds ykHk rFkk vf/kykHk

un
(Profits and Gains of Business or Profession)

dn
ifjp; (Introduction)

La
vk; ds bl rhljs 'kh"kZd esa djnkrk dks O;olk; vFkok is'ks ls gksus okyh vk; dks 'kkfey

),
fd;k tkrk gSA ls dh vk; dks bl 'kh"kZd esa lfEefyr fd;k tkrk gS ijUrq tq, ,oa 'krZ dh vk;

ity
dks bl 'kh"kZd esa lfEefyr ugha fd;k tkrk gSA gekjs lkeus egoiw.kZ iz'u ;g gS fd O;kikj vFkok
is'ks esa dkSu lh f;kvksa dks lfEefyr fd;k tkrk gSA blds fy, vk;dj vf/kfu;e dh /kkj 2 13

rs
rFkk 2 36 esa of.kZr ifjHkk"kk dks vk/kkj ekuk tkosxkA

ive
O;olk;

Un
(Business) ed
vk;dj vf/kfu;e dh /kkjk 2 13 ds vuqlkj ^O;olk; esa O;kikj] okf.kT; ;k fuekZ.k dk;Z
vFkok O;kikj] okf.kT; ;k fuekZ.k dk;Z dh izd`fr dk dksbZ Hkh lkgfld dk;Z lfEefyr gSA* blls Li"V
m

gS fd O;olk; dk {ks= dkQh foLr`r gS rFkk thfodksiktZu ds lHkh dk;Z O;olk; dgykrs gSaA
ee
(D

is ' kk
(Professsion)
e
ut

vk;dj vf/kfu;e dh /kkjk 236 esa is'ks dh dksbZ Li"V ifjHkk"kk ugha nh xbZ gSA bl /kkjk esa
it
st

rks dsoy bruk gh fy[kk gS fd is'ks esa /kU/kk 'kkfey gS (Profession includes Vocation), ;g bl 'kCn
In

dh ifjHkk"kk ugha gSA blds fy, foLr`r ppkZ uhps dh x;h gSA
ti

is'kk (Profession) : is'ks 'kCn dk vk'k; mu dk;ksZa ls gS ftuesa ;k rks iw.kZr% ckSf)d dq'kyrk
ra

dh vko';drk gksrh gS ;k ,sls 'kkjhfjd Je dh vko';drk gksrh gS tks dk;Z djus okys O;fDr dh
a

ckSf)d dq'kyrk }kjk fu;fU=r jgrk gSA is'ks esa is'k djus okys O;fDr dh futh ;ksX;rk] rduhdh Kku
Bh

vkSj ckSf)d dq'kyrk dh iz/kkurk jgrh gSA MkDVj] odhy] bUthfu;j] vads{kd vkfn dk dk;Z is'ks esa
'kkfey fd;k tkrk gSA
va

/kU/kk ;k o`fk (Vocation) % /kU/kk ,d ,slk dk;Z gS ftlds vUrxZr dksbZ O;fDr vius thou
sh

dk vf/kdka'k Hkkx O;rhr djrk gS rFkk tks mldh vkthfodk dk izeq[k lk/ku gSA ;fn dksbZ O;fDr
Vi

viuh vkthfodk ds fy, iqLrdas] ys[k] dfork] dgkfu;ka vkfn fy[krk gks vFkok /kkfeZd dk;Z djrk
in

gks rks ;g mldk /kU/kk dgyk;sxkA


Ja

O;olk;] /kU/kk rFkk is'ks dh vk; dk ,d gh 'kh"kZd gSA vr% O;olk;] is'ks ;k /kU/ks esa vUrj djuk
vuko';d gSA gekjs fy;s ;g fu.kZ; djuk gh i;kZIr gS fd dksbZ dk;Z O;olk; ;k is'kk ;k /kU/kk gS vFkok
ughaA ;fn ;g dk;Z bl oxZ eas vkrk gS rks blls mikftZr vk; bl 'kh"kZd ds vUrxZr lfEefyr dh tk;sxh
vU;Fkk ughaA
B.Com.-II/V/157
^O;olk; vFkok is'ks ds ykHk rFkk vf/kykHk* 'kh"kZd ds vUrxZr
dj&;ksX; vk;sa /kkjk 28
(Taxable Incomes Under the Head 'Profits and Gains of
Business or Profession')

un
vFkok (OR)

dn
^O;olk; vFkok is'ks ds ykHk rFkk vf/kykHk* 'kh"kZd ds vUrxZr

La
vk; dk {ks=
(Scope of Incomes Under the Head 'Profits and Gains of

),
ity
Business or Profession')

rs
1- O;olk; vFkok is'ks ds ykHk rFkk vf/kykHk [/kkjk 28 (i)] :

ive
,d djnkrk }kjk xr o"kZ esa lapkfyr O;kikj ;k is'ks ls izkIr vk;xr izkfIr;ka ykHk ,oa
vf/kykHk bl 'kh"kZd eas dj ;ksX; gksrh gSA tSls&

Un
(i) O;kikjh }kjk eky dh fch ls izkIr jkf'k( ed
(ii) lsok,a nsus ds cnys esa izkIr jkf'k(
deh'ku] cV~Vk] C;kt vkfn dh jkf'k(
m
(iii)
(iv) O;olk; esa dk;Zjr deZpkfj;ksa dks edku fdjk;s ij nsus ls izkIr jkf'k(
ee

(v) is'ksoj O;fDr dks is'ks ds ifj.kke Lo:i izkIr jkf'k( tSls&fdlh MkWDVj dks ejht ls
(D

izkIr Qhl] odhy dks vius eqofDdy ls izkIr QhlA


e

2- {kfriwfrZ (Compensation) dh jkf'k [/kkjk 28 (ii)] :


ut

fuEukafdr O;fDr;ksa dks izkIr vFkok izkI; {kfriwfrZ dh jkf'k vFkok vU; fdlh izdkj ds Hkqxrku
it
st

dh jkf'k bl 'kh"kZd ds vUrxZr dj&;ksX; gksrh gS %


In

v dEiuh ds izcU/k dk vuqcU/k lekIr gksus ij izkIr {kfriwfrZ [/kkjk 28 (ii)(a) 8(b)]:
ti

,sls O;fDr dks] tks fdlh Hkkjrh; dEiuh dk ;k vU; fdlh dEiuh dk lEiw.kZ ;k yxHkx
ra

lEiw.kZ izcU/k djrk gS] rks izcU/k dh lekfIr ;k izcU/k dh 'krksZa esa ifjorZu gksus ij mls
a

feyus okyh {kfriwfrZ dh jkf'k bl 'kh"kZd dh vk; gksxhA


Bh

c ,stsUlh dh lekfIr ij izkIr {kfriwfrZ [/kkjk 28 (ii)(c)] :


va

,sls O;fDr dks] ftlds ikl fdlh vU; O;fDr ds O;kikj ls lEcfU/kr Hkkjr esa dksbZ ,tsUlh
sh

gS] ,tsUlh dh lekfIr ij vFkok ,stsUlh dh 'krksZa esa ifjorZu gksus ij feyus okyh {kfriwfrZ
Vi

dh jkf'k bl 'kh"kZd dh vk; gksxhA


in

l ljdkj }kjk vfuok;Z vf/kxzg.k djus ij izkIr {kfriwfrZ [/kkjk 28 (ii)(d)] :


Ja

;fn fdlh O;olk; ;k lEifk dk izcU/k fdlh vf/kfu;e ds vUrxZr ljdkj }kjk ;k
fdlh ,sls fuxe }kjk ftldk LokfeRo ;k fu;U=.k ljdkj ds ikl gks] vf/kx`ghr dj
fy;k x;k gS rks ,sls vf/kxzg.k ds cnys esa feyus okyh {kfriwfrZ dh jkf'k bl 'kh"kZd dh
vk; gksxhA
B.Com.-II/V/158
3- O;kikj ,oa la?kksa (Associations) dh vk; [/kkjk 28 (iii)] :

;fn O;kikj ;k is'ks ls lEcfU/kr la?k vFkok blh izdkj ds vU; fdlh la?k }kjk vius lnL;ksa
dks fof'k"V lsok,a iznku dh xbZ gSa rFkk blls ml la?k dks dksbZ vk; izkIr gqbZ gS rks ,slh vk; ^O;olk;

un
;k is'ks ls ykHk* okys 'kh"kZd dh vk; gksxhA
4- vk;kr vuqKk&i= (Import Licence) ds fo; ls ykHk [/kkjk 28 (iiia)] :

dn
vk;kr ,oa fu;kZr fu;U=.k vf/kfu;e] 1947 (Imports and Exports (Control) Act, 1947) ds

La
v/khu cuk;s x;s vk;kr fu;U=.k vkns'k 1955 (Imports (Control) order, 1955) ds vUrxZr Lohd`r

),
vuqKk&i= (Licence) ds fo; ls gksus okys ykHk bl 'kh"kZd vUrxZr dj&;ksX; gksaxsA

ity
5- udn lgk;rk [/kkjk 28 (iiib)] :

rs
Hkkjr ljdkj dh fdlh ;kstuk ds vUrxZr fu;kZr ds lEcU/k esa fdlh O;fDr dks izkIr vFkok

ive
izkI; udn lgk;rk dh jkf'k pkgs mls fdlh Hkh uke ls iqdkjk tk;s bl 'kh"kZd eas dj&;ksX; gksxhA

Un
6- lhek&'kqYd ;k mRikn&'kqYd Mk&cSd dh jkf'k [/kkjk 28 (iiic)] :
ed
lhek&'kqYd ,oa dsUnzh; mRikn 'kqYd Mk&cSd fu;e] 1971 (Customs and Central Excise Duties
Drawback Rules, 1971) ds vUrxZr fu;kZr ds izfr fdlh O;fDr dks Mk&cSd ds :i esa okil pqdkbZ xbZ ;k
m

okil pqdk;s tkus ;ksX; lhek&'kqYd ;k mRikn 'kqYd dh jkf'k bl 'kkh"kZd esa dj&;ksX; gksrh gSA
ee

7- M~;wVh ,uVkbVyesaV iklcqd ;kstuk ds gLrkUrj.k ij ykHk [/kkjk 28 (iiid)] :


(D

,d fu;kZrdrkZ dks miyC/k M~;wVh ,uVkbVyesaV iklcqd ;ksTkuk ds gLrkUrj.k ls gksus okyk
e

ykHk dj ;ksX; gksrk gSA


ut

8- ,d fu;kZrdrkZ dks miyC/k 'kqYd eqDr iqu% iwfrZ izek.k i= ds gLrkUrj.k ls gksus okyk ykHk bl
it
st

'kh"kZd ds vUrxZr dj ;ksX; gksrk gSA [/kkjk 28 (iiie)]


In

9- O;olk; ;k is'ks ds vuqykHk (Perquisites) [/kkjk 28 (iv)] :


ti
ra

;fn djnkrk dk dksbZ O;olk; ;k is'kk gks rFkk mldks vius O;olk; ;k is'ks ds nkSjku dksbZ
ykHk (benefit) ;k vuqykHk (Perquisite) izkIr gks x;k gS] rks ,sls ykHk ;k vuqykHk dk ewY; bl 'kh"kZd
a
Bh

dh vk; gksxh] pkgs o ykHk ;k vuqykHk eqnzk esa ifjorZuh; gksa ;k ughaA ,sls ykHk ;k vuqykHk bl 'kh"kZd
dh vk; ml le; gksaxs tc os ml djnkrk dks vius O;olk; ;k is'ks dh f;kvksa ds dkj.k feys gksaA
va

mnkgj.k ds fy, ,d MkWDVj dks jksxh ds Bhd gksus ij fu/kkZfjr Qhl ds vfrfjDr dksbZ migkj Hkh izkIr
gqvkA ml migkj dk ewY; bl 'kh"kZd dh vk; ekuh tk;sxh fdUrq ml MkWDVj dks ;fn vius
sh

tUe&fnol ij migkj feys gksa rks ,sls migkjksa dks bl 'kh"kZd dh vk; ugha ekuk tk;sxkA
Vi

10- lk>snkj dks QeZ ls izkIr osru] C;kt] cksul] deh'ku vkfn [/kkjk 28 (v)] :
in

;fn fdlh QeZ ds lk>snkj dks ml QeZ ls C;kt ;k ikfjJfed osru] cksul] deh'ku ;k
Ja

ikfjJfed pkgs mls fdlh Hkh uke ls iqdkjk tk;s izkIr ;k izkI; gqvk gS] rks ,sls C;kt ;k ikfjJfed
d lEcU/k esa ftruh jkf'k dh QeZ dks dVkSrh Lohdkj dh xbZ gS] mruh jkf'k ml lk>snkj dh dj&;ksX;
vk; gksxh rFkk mls bl 'kh"kZd ds vUrxZr 'kkfey fd;k tk;sxkA
B.Com.-II/V/159
11- le>kSrs ds vUrxZr udn vFkok oLrq ds :i esa izkIr@izkI; dksbZ Hkh jkf'k [/kkjk 28 (va)]:
fuEukafdr le>kSrksa ds v/khu uxn vFkok oLrq ds :i esa izkIr ;k izkI; jkf'k dj&;ksX; gksxh%
d fdlh O;olk; ds lEcU/k esa f;k dyki ugha djus] vFkok

un
[k oLrqvksa ds fofuekZ.k vFkok izlaLd.k vFkok lsokvksa dk izko/kku djus esa lgk;d fl)

dn
gksus dh lEHkkouk okys fdlh O;ogkj&Kku]isVsUV] izfrfyI;kf/kdkj] VsMekdZ] vuqKfIr]
fo'ks"kkf/kdkj vFkok leku izd`fr ds fdlh vU; O;kolkf;d vFkok okf.kfT;d vf/kdkj

La
vFkok lwpuk ;k rduhd dks ugha ckWVukA

),
viokn& mi;ZqDr okD;ka'k d ogk ij ykxw ugha gksxk tgka ij fdlh oLrq dh fofuekZ.k]

ity
mRiknu vFkok izlaLdj.k ds vf/kdkj ;k O;olk; dks pykus ds vf/kdkj ds varj.k ds ys[ks

rs
ls udn vFkok oLrq ds :i eas dksbZ jkf'k izkIr gqbZ gks vFkok izkI; gks] tks fdl iwathxr

ive
ykHkksa (Capital Gains) ds 'kh"kZd ds vUrxZr dj ;ksX; gSA

Un
12- ize[q k O;fDr dh chek ikfylh ds vUrxZr izkIr jkf'k [/kkjk 28 (vi)] :
,slh ikWfylh ij izkIr jkf'k ftlesa cksul Hkh 'kkfey gS] bl 'kh"kZd dh dj&;ksX; vk; gksxhA
ed
13- le>kSrs ds vUrxZr udn vFkok oLrq ds :i esa izkIr@izkI; dksbZ Hkh jkf'k [/kkjk 28 (va)]:
m

fdlh iwathxr lEifk tks Hkwfe ;k [;kfr ;k fokh; izys[k ls fHkUu gks dks fxjk fn;k x;k
ee

gS] u"V dj fn;k x;k gS ;k iz;ksx ls gVk fn;k x;k gS ;k gLrkUrfjr dj fn;k x;k gS rFkk blls
(D

udn ;k oLrq ds :i esa izkIr ;k izkI; dksbZ jkf'k bl 'kh"kZd esa dj ;ksX; gksxh o'krsZa ,slh iwath lEifk
dk lEiw.kZ O;; /kjk 35AD ds vUrxZr dVkSrh ds :i esa Lohd`r dj fn;k x;k gSA
e
ut

14- edku lEifk dh izkfIr;k


it
st

;fn dksbZ djnkrk viuh edku lEifk ;k iz;ksx ,sls O;kikj vFkok is'ks ds fy, djrk gS
In

ftlds ykHk dj ;ksX; gSa] rks ,slh edku lEifk ds okf"kZd ewY; ij edku lEifk ls vk; 'kh"kZd esa
dj ugha yxrk gSA ,slh edku lEifk dh vk; ij O;kikj vFkok is'ks dh vk; 'kh"kZd esa dj yxsxkA
ti

bl izdkj fuEu n'kkvksa esa edku lEifk ls izkfIr O;kikj vFkok is'ks dh vk; le>h tkrh gS &
a ra

v mDk edku dk dksbZ Hkkx ,sls deZpkjh dks fdjk;s ij ns fn;k tkrk gS ftldk ogk jguk
Bh

O;kikj ds lapkyu ds fy, ykHknk;d gS] rks ,sls deZpkjh ls izkIr fdjk;k O;kikj vFkok
is'ks dh vk; ekuh tk;sxhA
va

c m edku dk dksbZ Hkkx O;kikj dks dq'kyrkiwoZd ,oa lqpk# :i ls pykus ds ms'; ls
sh

jk"Vhd`r cSad dh 'kk[kk] iksLV vkfQl] dksrokyh (Police Station) dsUnzh; ,Dlkbt
Vi

dk;kZy; vFkok jsyos LVkQ DokVZlZ dh LFkkiuk ds fy;s ljdkj dks miyC/k djk fn;k
tkrk gS rks ,slh edku lEifk dh vk; O;kikj dh vk; ds :i esa dj ;ksX; gksxhA
in
Ja

15- voS/k O;kikj dh vk;&


vk; dj esa vk; dh oS/krk vFkok voS/krk ij fopkj ugha fd;k tkrk gSA vk; dh voS/krk ds
vk/kkj ij bls dj ls eqf ugha nh tk ldrh gSA bl vk/kkj ij rLdjh ds O;kikj ds ykHk vFkok
izfrcfU/kr 'kjkc dh fch ds ykHk vFkok pksjh ds eky ds ;&fo; ds ykHk bl 'kh"kZd esa dj ;ksX;
B.Com.-II/V/160
gksrs gSaA bl izdkj voS/k O;kikj dsk djus okyk O;fDr voS/k O;kikj ds O;; ,oa gkfu;ksa dks ,sls O;kikj
dh izkfIr;ksa esa ls ?kVk ldrk gSa rFkk tCr fd;s x;s eky dk ewY; Hkh ?kVk ldrk gSA ijUrq fu;eksa
dk mYya?ku djus ds dkj.k yxk;k x;k vFkZ&n.M ugha ?kVk ldrk gSA

un
fok vf/kfu;e] 1998 ds }kjk /kkjk 371 esa dj fu/kkZj.k o"kZ 1962&63 ls la'kks/ku fd;k x;k
gSA bl la'kks/ku ds vuqlkj djnkrk dks ,sls dk;Z ds fy, dksbZ NwV ugha nh tk;sxh tks dkuwu }kjk

dn
oftZr gS vFkok tks vijk/k dh Js.kh esa vkrk gSA ifj.kke Lo:i] fj'or] ywVikV vFkok lqj{kk izkIr djus

La
ds fy, fd;s x;s fdlh Hkqxrku dh O;kikfjd O;; ds :i esa NwV Lohd`r ugha dh tk;sxhA
16- ls ds O;ogkjksa dh vk; (Explanation 2 of Section 28)

),
ity
;fn djnkrk ds }kjk ls ds O;ogkj O;olk; ds :i esa fd;s tkrs gSa rks mu O;ogkjksa ls gksus

rs
okys ykHk bl 'kh"kZd dh dj ;ksX; vk; gksxhA bl lEcU/k esa egRoiw.kZ ckr ;g gS fd ls ds ykHkksa dks

ive
vU; ykHksa ls vyx fn[kk;k tkrk gS ftlls fd /kkjk 72 ds izko/kku f;kfUor fd;s tk ldsAa bl /kkjk
ds vuqlkj ls ds O;olk; dh gkfu dh iwfrZ dsoy ls ds ykHkksa ls gh dh tk ldrh gS] vU; vk;ksa ls

Un
ughaA
vk;dj vf/kfu;e dh /kkjk 435 esa ls dh ifjHkk"kk fuEu izdkj nh xbZ gS% ls dk O;ogkj
ed
,d ,slk O;ogkj gS ftlesa va'kksa o LdU/k (Shares and Stocks) lfgr fdlh oLrq dks ; djus ;k
m
fo; djus dk vuqcU/k fd;k tkrk gS rFkk ftldk fuiVkjk ,d vof/k ds ckn ;k vUrr% bl izdkj
ee

fd;k tkrk gS ftlls oLrqvksa ;k va'kksa dh okLrfod lqiqnZxh ;k gLrkUrj.k u gksA


(D

mi;ZqDr ifjHkk"kk ls Li"V gS fd &


e

lk va'k] LVkd ;k O;kikfjd eky dk gh gks ldrk gSa vU; dksbZ O;ogkj lk ugha gks ldrkA
ut

ls ds O;ogkj esa okLrfod lqiqnZxh ;k gLrkUrj.k ugha gksrk gSA ;fn fdlh O;ogkj dk
it
st

okLrfod lqiqnZxh }kjk fuiVkjk gksrk gS rks og O;ogkj ls dh Js.kh esa ugha vkrk gSA blds foijhr]
In

;fn fdUgha lkSnksa dk izkjfEHkd ms'; okLrfod lqiqnZxh }kjk fuiVkjk fd;k tkuk Fkk] ijUrq
ifjfLFkfr;ksao'k mudk fuiVkjk ewY;ksa esa vUrj ds vknku&iznku ds ek/;e ls gksrk gS] rks ,sls O;ogkj
ti
ra

Hkh ls ds O;ogkj dgyk;saxsA


a

vr% ls dk rkRi;Z eky] va'k ;k Lda/k ds ,sls O;kolkf;d vuqcU/k ls gS ftudk fu"iknu
Bh

Hkfo"; esa fcuk lqiqnZxh ds dsoy Hkkoksa esa vUrj dks ys&nsdj fd;k tkosxkA
va

17- vU; dj ;ksX; vk;sa%


sh

/kkjk 28 esa of.kZr vk;ksa ds vfrfjDr fuEukafdr vk;sa Hkh blh 'kh"kfZd esa dj ;ksX; gksrh gS%
Vi

(i) iwoZ esa Lohd`r NwV ;k dVkSrh dh olwyh [/kkjk 41 1 (a) & (b)] : ftu O;;ksa gkfu;ksa
;k O;kikfjd nkf;Roksa dh iwoZ ds o"kksZa esa dVkSrh fey pqdh gS vkSj budh jkf'k djnkrk vFkok mlds
in

mkjkf/kdkjh dks iqu% izkIr gks x;h gks rks ftl xr o"kZ esa ;g jkf'k iqu% izkIr gksrh gS] ml xr o"kZ esa
Ja

bls ^O;kikj vFkok is'ks ds ykHk* 'kh"kZd esa dj&;ksX; fd;k tkosxkA blds fy, vko';d ugha gS fd
xr o"kZ esa djnkrk dksbZ O;olk; djsA

B.Com.-II/V/161
(ii) gzkl ;ksX; lEifk;ksa ds lEcU/k esa mRiUu lUrqfyr izHkkj (Balancing charge)
[/kkjk 41 4] : ftu lEifk;ksa ij LFkk;h fd'r i)fr ls gzkl dh NwV feyrh gS] muds fo; ewY;
;k okLrfod ykxr tks nksuksa esa de gks dk vifyf[kr ewY; ij vkf/kD; lUrqfyr izHkkj ds :i esa
O;olk; vFkok is'ks ds ykHk 'kh"kZd esa dj ;ksX; gksrk gSA

un
(iii) oSKkfud vuqla/kku ds fy, mi;ksx esa vkus okyh lEifk ds lEcU/k esa lUrqfyr

dn
izHkkj [/kkjk 41 2] : djnkrk dh dksbZ lEifk] tks oSKkfud vuqlU/kku ds fy, dke eas yh xbZ gS]

La
rFkk ftl ij /kkjk 35 ds vUrxZr dksbZ NwV ;k dVkSrh iznku dh xbZ gS] xr o"kZ esa vU; fdlh mi;ksx
esa fy, fcuk gh csp nh tk;s rFkk mldk fo; ewY; vkSj /kkjk 35 ds vUrxZr iznku dh xbZ NwV ;k

),
dVkSfr;ksa dk ;ksx ml lEifk dh ewy ykxr ls vf/kd gks] rks ,sls vkf/kD; dh jkf'k vFkok ,slh

ity
dVkSfr;ksa dh jkf'k] nksuksa esa ls tks Hkh de gks] ml djnkrk ds fy, O;olk; ;k is'ks ds ykHk 'kh"kZd

rs
dh vk; gksrh gSA ;g vk; ml xr o"kZ dh dj ;ksX; vk; gksxh] ftl xr o"kZ esa og lEifk csph xbZ

ive
gS] pkgs lEcfU/kr O;olk; igys gh cUn gks pqdk gksA

Un
(iv) Mwcr _.k dh olwyh (Recovery of Bad-debts) [/kkjk 41 4] : ;fn fdlh _.k ds
lEcU/k esa djnkrk dks Mwcr _.k dh dVkSrh iznku dh tk pqdh gS vkSj ckn esa ,slh jkf'k djnkrk dks
ed
;k mlds mkjkf/kdkjh dks izkIr gks tk;s] rks bl izdkj ls izkIr jkf'k ^O;olk; ;k is'ks ls ykHk* okys
'kh"kZd dh vk; gksxhA ;g vk; ml xr o"kZ dh dj ;ksX; vk; ekuh tk;sxh ftl xr o"kZ esa og izkIr
m

gqbZ gS] pkgs lEcfU/kr O;olk; igys gh cUn gks pqdk gksA
ee

Li"Vhdj.k % ;fn mkjkf/kdkj ds vykok vU; dkj.kksa ls O;olk; ds LokfeRo dks ; djus
(D

ls iwoZ dh vof/k dk Mwcr _.k olwy gqvk gks rks olwy gqbZ ,slh jkf'k u;s Lokeh ds fy, dj&;ksX;
ugha gksxhA
e
ut

(v) fo'ks"k lap; dk vkgj.k [/kkjk 41 (4A)] : /kkjk 36 (1)(viii) ds vUrxZr cuk;s x;s rFkk
it

j[ks x;s fo'ks"k lap; ds lEcU/k esa ;fn iwoZ esa dksbZ dVkSrh fey pqdh gS] tks ,sls fo'ks"k lap; esa ls ckn
st

esa vkgj.k gksus ij ml vkgfjr jkf'k dks O;olk; ;k is'ks dk ykHk ekuk tk;sxk rFkk ;g ml xr o"kZ
In

dh vk; gksxh] ftl xr o"kZ esa ,slk vkgj.k gqvk gS] pkgs ml xr o"kZ esa og O;olk; ;k is'kk pkyw
ti

jgk gks ;k ughaA


a ra

;fn /kkjk 41 esa of.kZr O;olk; fdlh xr o"kZ esa vfLrRo eas u gks] fdUrq ml xr o"kZ esa ml
Bh

O;olk; ls lEcfU/kr mi;qZDr of.kZr vk; gks] rks ,slh vk; ls ml gkfu dh iwfrZ dh tk ldrh gS] tks
ml O;olk; dh gkfu Fkh rFkk O;olk; ds cUn gks tkus ds dkj.k ftldh iwfrZ ugha gks ldh FkhA
va

(vi) va'kr% d`f"k vk; ,oa va'kr% O;kikfjd vk; Party Agricultural and Partly Business
sh

Income):
Vi

(A) d`f"k mRiknksa dks dPps eky ds :i esa dke esa ysus okys fuekZrkvksa dh vk;& ,sls
in

O;f;ksa ds dk;Z dk dqN Hkkx d`f"k ls rFkk dqN Hkkx O;kikj ls lEcfU/kr gksrk gSA mnkgj.kkFkZ&,slh
Ja

phuh fey tks vius Lo;a ds [ksr ij xUuk mxkdj phuh dk mRiknu djrh gS] dh dqy vk; esa dqN
Hkkx d`f"k vk; dk gksrk gS vkSj 'ks"k Hkkx O;kikfjd vk; dk gksrk gSA ^vk;dj fu;e 1962* ds fu;e
7 ds vuqlkj O;kikfjd vk; Kkr djus ds fy, budh dqy vk; esa ls ,slh fey ds }kjk Lo;a ds [ksr
ij mRikfnr eky dk cktkj ewY; ftls ml fey us dPps eky ds :i esa iz;ksx esa fy;k gS ?kVk fn;k
B.Com.-II/V/162
tkrk gSA dPps eky ds cktkj ewY; rFkk mldks mRikfnr djus dh ykxr dk vUrj d`f"k vk; ekuh
tkrh gS] ftl ij vk;dj ugha yxrk gSA
cktkj ewY; ls rkRi;Z%

un
(i) ;fn ,slh mit izk;% cktkj esa fcdrh gS rks mldk vkSlr cktkj ewY; rFkk

dn
(ii) ;fn ,slh mit izk;% cktkj esa ugha fcdrh gS rks fuEu jkf'k;ksa ds ;ksx dks cktkj ewY; ekuk
tkrk gS&

La
v d`f"k lEcU/kh [kpsZ(

),
ity
c Hkwfe dk yxku o fdjk;k ( rFkk

rs
l dj&fu/kkZj.k vf/kdkjh dh jk; esa mfpr ykHk dh jkf'kA

ive
(B) pk; ckxkuksa dh vk;&

Un
dkQh rFkk pk; ds mRiknu esa nks f;k,a gksrh gS&
a (i) mxkuk rFkk (i) fo; ;ksX; cukukA buesa fo;
;ksX; cukus dh f;k O;kikfjd f;k gksrh gSA vk;dj vf/kfu;e esa cuk;s x;s izko/kkuksa ds vuqlkj
ed
Hkkjr esa fLFkr pk; ckxku dh vk; dk 60 izfr'kr Hkkx d`f"k vk; rFkk 'ks"k 40 izfr'kr Hkkx O;kikj
m
dh vk; ekuh tkrh gS tks O;kikj ;k is'ks ds ykHk* 'kh"kZd esa dj&;ksX; gksrh gSA pik; ckxkuksa dh
vk; dh x.kuk vk;dj fu;e 8 ds vuqlkj dh tkrh gSA
ee

(C) jcj mRikn ls vk;


(D

djnkrk }kjk Hkkjr esa mxk;s x;s jcj ds ikS/kksa ls mRikfnr (i)'Centrifuged latex' ;k (Cenex)ds
e

fo; ls gksus okyh vk; dk 65 izfr'kr Hkkx d`f"k vk; rFkk 35 izfr'kr Hkkx O;kikj dh vk;
ut

ekuk trk gSA bl ms'; ds fy;s vk; dh x.kuk ^vk;dj fu;e 1962* ds fu;e 7A ds vuqlkj
it
st

dh tkrh gSA
In

(D) dkWQh ckxkuksa dh vk; % fu;e 7B


ti
ra

1- d Hkkjr esa dkWQh fosrk }kjk mxkbZ x;h rFkk fofufeZr dkWQh dh fch djus ls gqbZ
vk; dh x.kuk bl izdkj dh tk;sxh tSls fd ekuksa O;olk; ls izkIr vk; gks vkSj ,slh
a
Bh

vk; ds 25 izfr'kr dks djnkrk dh dj&;ksX; vk; ekuk tkosxk rFkk 'ks"k 75 izfr'kr
Hkkx dks d`f"k vk;A
va

[k Hkkjr esa fosrk }kjk mxkbZ x;h] fofueZr Hkwuh xbZ rFkk dwVh x;h dkWQh dh fch ls
sh

gksus okyh vk; dh x.kuk dksbZ fpdjh dkluh ;k vU; dksbZ lqxfU/kr rRo feyk;s fcuk
bl izdkj dh tk;sxh tSls fd ekuksa O;olk; ls vk; gks vkSj ,slh vk; ds 40 izfr'kr Hkkx
Vi

dks dj&;ksX; vk; ekuk tk;sxk rFkk 'ks"k 60 izfr'kr Hkkx dks d`f"k vk; ekuk tk;sxkA
in

2- ,slh vk; dh x.kuk djus esa lw[k pqds vFkok LFkk;h :i ls csdkj gks pqds ikS/kksa ds LFkku
Ja

ij yxk;s x;s dkWQh ds u;s ikS/kksa dh ykxr ds lEcU/k esa NwV nh tkosxh rFkk ,slh ykxr
dk fu/kkZj.k djus ds ms'; ds fy, fdlh lgk;rk (Subsidy) dh izkIr vFkok izkI; jkf'k
ds lEcU/k esa dksbZ dVkSrh ugha dh tk;sxh ftls /kkjk 10 31 ds vUrxZr dqy vk; esa
'kkfey ugha fd;k tkrk gSA
B.Com.-II/V/163
(vii) iqLrd ys[ku vf/kdkj&'kqYd dh vk; Income from Book-Royalty):

;fn dksbZ O;fDr ys[ku dk;Z dks is'ks ds :i esa djrk gS rks ml O;fDr dks izkIr vf/kdkj 'kqYd dh
jkf'k ^O;kikj vFkok is'ks ds ykHk* 'kh"kZd esa dj ;ksX; gksrh gSA vU; O;fDr;ksa ds fy, ,slh vk; ^vU; lk/kuksa

un
ls vk; 'kh"kZd* esa dj ;ksX; gksrh gSA iqLrd ys[ku ds lEcU/k esa fd;s x;s okLrfod O;;ksa dh NwV lkekU;
fu;eksa ls Lohd`r dj nh tkrh gS ijUrq fdlh Hkkjrh; ys[kd dh vf/kdkj 'kqYd ls vk; 25]000 #- ls de

dn
gS rks mldks ,slh vk; dk 25 izfr'kr vFkok 5]000 #i;s tks nksuksa esa de gks] iqLrd izdkf'kr gksus okys o"kZ

La
esa O;;ksa ds :i esa Lohd`r dj fn;s tk;sx a ]s ;fn mlus O;;ksa dk foLr`r ys[kk ugha j[kk gSA
(vii) chek deh'ku dh vk; Income from Insurance Commission):

),
ity
,slh vk; bl 'kh"kZd esa ;k ^vU; lk/kuksa ls vk;* 'kh"kZd esa dj ;ksX; gks ldrh gSA ;fn chek

rs
deh'ku dh jkf'k 5]000 #- ls vf/kd gks rks Hkqxrku djus okys dk ;g nkf;Ro gS fd og ,slh jkf'k

ive
dk Hkqxrku djus ls iwoZ mn~xe LFkku ij fu/kkZfjr njksa ls vk;dj dh dVkSrh djsaA xr o"kZ 2009&10
dh vof/k esa ,sls Hkqxrkuksa ij mn~xe LFkku ij dj dh dVkSrh dh nj 10 izfr'kr FkhA

Un
ifjdfYir dVkSrh Adhoc deduction):- thou chek ,tsUV] ;wfuV VLV vkWQ bf.M;k
dk ,ts U V] Mkd?kj@ljdkjh iz f rHkw f r;ks a ds ,ts U V rFkk vf/klw f pr ikjLifjd dks " k ds
ed
,tsUV ds O;;ksa ds fy, Lohd`r dVkSfr;k
m

(i) lkoZtfud Hkfo"; fuf/k] ;wfuV VLV vkWQ bf.M;k] jk"Vh; cpr i=&v"Ve fuxZeu] jk"Vh;
ee

cpr&;kstuk] vf/klwfpr ikjLifjd dks"kksa (Mutual Funds), iksLV vkWfQl ds vkorhZ [kkrks]a iksLV
(D

vkWfQl dh ekfld vk; [kkrk ;kstuk ,oa iksLV vkfQl dh lkof/kd tek [kkrksa esa tek ykus
okys ,tsUV~l dks Hkh 60]000 #- ls de deh'ku gksus ij ;fn os foLr`r ys[ks ugha j[krs gksa rks
e

mudks ldy izkfIr;ksa dk 50% dh nj ls rnFkZ (Adhoc) dVkSrh Lohd`r dh tk;sxhA


it ut

(ii) ;fn dksbZ ,tsUV thou chek fuxe] ;wfuV VLV vkWQ bf.M;k] fof'k"V izfrHkwfr;k ,oa
st

vf/klwfpr ikjLifjd dks"k esa ls nks ;k vf/kd ds fy, ,tsUV ds :i esa dk;Z djrk gS rFkk
In

vyx&vyx deh'ku izkIr djrk gS rks Adhoc dVkSrh ds fy;s mldk lHkh lzksrksa ls izkIr
ti

deh'ku 60]000 #- ls de jguk pkfg,A


ra

(iii) ;fn dksbZ thou chek ,tsUV mlds }kjk vftZr deh'ku ds lEcU/k esa fd;s tkus okys
a
Bh

O;;ksa dk ys[kk ugha j[krk gS rFkk mldk dqy deh'ku 60]000 #i;s ls de gksrk gS rks
mls ,sls deh'ku esa ls fuEu izdkj rnFkZ (Adhoc) dVkSrh Lohr dh tk;sxhA
va

d ;fn izFke o"kZ dk deh'ku ,oa uohudj.k dk deh'ku vyx&vyx Kkr gks%
sh

(i) izFke o"kZ ds deh'ku ij 50% dh dVkSrh ( rFkk


Vi

(ii) uohuhdj.k ds deh'ku ij 15% dh dVkSrhA


in

[k ;fn izFke o"kZ dk deh'ku ,oa uohuhd.k dk deh'ku vyx&vyx Kkr ugha gks&
Ja

,slh fLFkfr esa deh'ku dh lEiw.kZ jkf'k ij 33 1@3% dh nj ls dVkSrh Lohr dh tk;sxhA
lEiw.kZ deh'ku esa cksul deh'ku lfEefyr ugha gksxkA ;|fi cksul deh'ku Hkh dj ;ksX;
gksrk gSA d rFkk [k nksuksa n'kkvksa esa Adhoc dVkSrh dh jkf'k 20]000 #- ls vf/kd ugha
gksxhA
B.Com.-II/V/164
18- vU; egRoiw.kZ ckrsa%
(i) voS/k O;olk; dh vk;% vk;dj ds ms'; ls voS/k (Illegal) rFk vuSfrd O;olk;
;k is'ks ds ykHk Hkh blh 'kh"kZd esa dj ;ksX; gksrs gSaA

un
(ii) ;fn djnkrk ds ,d ls vf/kd O;olk; gSa rks izR;sd O;olk; ls vk; dh x.kuk

dn
vyx&vyx dh tkrh gSA rRi'pkr~ ls ds O;olk; dh vk; dks vU; O;olk;ksa dh
vk; ls vyx tksM+dj bl 'kh"kZd dh vk; Kkr dh tkrh gSA

La
(iii) dj fu/kkZj.k vf/kdkjh dks dkYifud] vuqekfur vFkok Hkkoh ykHkksa ij dj yxkus dk

),
vf/kdkj ugha gSA dsoy okLrfod ykHkksa ij gh dj yxk;k tk ldrk gSA

ity
(iv) ;fn fdlh O;olk; esa gkfu gks rks bldh iwfrZ vU; O;kolkf;d ykHkksa ls dh tk ldrh

rs
gSA ls ds O;olk; ds ykHkksa ls ughaA ijUrq lkekU; O;olk; dh gkfu dh iwfrZ ls

ive
ds ykHkksa ls dh tk ldrh gSA

Un
(v) Hkfo"; fuf/k esa tek djokus ds fy, deZpkjh ds va'knku dh mlds osru ls dkVh xbZ
jkf'k djnkrk ds O;olk; dh vk; ekuh tkrh gSA bl jkf'k dks lEcfU/kr [kkrs esa fu/
ed
kkZfjr frfFk;ksa (Due dates) rd tek djokus ij djnkrk dh O;; ds :i esa Lohd`fr
dVkSrh eku yh tkrh gSA ;fn deZpkjh ds Hkfo"; fuf/k [kkrs esa fu/kkZfjr frfFk ds ckn
m

esa jkf'k tek djok;h tkrh gS rks ,slh tek djok;h xbZ jkf'k dh NwV Lohd`r ugha dh
ee

tkrh gSA
(D

(vi) O;olk; ds cUn gksus ds i'pkr~ lEifk;ksa ds fo; ls izkIr gksus okys ykHkksa ij bl 'kh"kZd
e

esa dj ugha yxrk gS ijUrq O;kikfjd LVkWd (Stock-in trade) dks vyx ls cspus ij bl ij
ut

gksus okys ykHk dks O;kikj ;k is'ks ds ykHk 'kh"kZd esa gh dj ;ksX; fd;k tkrk gSA
it
st

(vii) bl 'kh"kZd ds vUrxZr vk; dj ;ksX; djus ds fy, vko';d gS fd xro"kZ esa fdlh
In

Hkh le; O;kikj pyk;k x;k gksA lEiw.kZ o"kZ O;kikj dk pykuk vko';d ugha gSA
ti

(viii) O;kikj ds ykHkdkjd Lokeh (Beneficial owner) ij dj yxrk gS u fd dkuwuh Lokeh


ra

(Legal owner) ijA tSls&csukeh lkSnkA


a

,dkdh O;ogkj ds ykHkksa dh x.kuk djrs le; ml O;ogkj ls lEcfU/kr lHkh O;;ksa
Bh

(ix)
dks ?kVk fn;k tkrk gS Hkys gh mlesa ls dqN O;; ys[kk o"kZ ls igys gq, gksaA
va

(x) bl 'kh"kZd ds vUrxZr dj ;ksX; ykHkksa dh x.kuk djrs le; okf.kT; ds lkekU;
sh

fl)kUrksa dh ikyuk djuk vko';d gS rkfd okLrfod ykHkksa dh jkf'k Kkr dh tk


ldsA
Vi

(xi) izfrHkwfr;ksa ds O;olk; ls vk; (Income from Business of Securities): ;fn


in

djnkrk dk izfrHkwfr;ksa ,oa va'kksa ds ; o fo; dk O;kikj gS] rks ,sls ;&fo;
Ja

ls gksus okyh vk; blh 'kh"kZd es dj ;ksX; gksxhA ,slh izfrHkwfr;ksa ij izkIr ;k izkI;
C;kt Hkh blh 'kh"kZd eas dj&;ksX; gksxkA

B.Com.-II/V/165
(xii) vfHkxksiu deh'ku (Underwriting commission): vfHkxksiu deh'ku dh jkf'k Hkh
blh 'kh"kZd esa dj ;ksX; gksrh gS fdUrq Lo;a ds fy, ; fd;s x;s va'kksa ij izkIr
vfHkxksiu deh'ku dh jkf'k dj&;ksX; ugha gksrh gS D;ksafd bls va'kksa dh ykxr esa ls
?kVk fn;k tkrk gSA

un
(xiii) ys[kkadu dh i)fr;k (Systems of Accounting) : O;olk; ds dj&;ksX; ykHkksa

dn
dh x.kuk djus ds fy, okf.kT; ds fl)kUrksa rFkk ys[kkadu dh fof/k;ksa dks /;ku esa

La
j[kk tkuk pkfg,A ys[kkadu dh fuEukafdr nks fof/k;ka izpyu esa gSa%
(i) udn i)fr (Cash System)

),
ity
(ii) O;kikfjd i)fr (Mercantile System)

rs
(i) udn vk/kkj ij ys[kkadu (Cash System of Accounting) &bl vk/kkj ij

ive
j[kh xbZ ys[kk iqLrdksa esa fdlh Hkh O;ogkj dh izfof"V ml le; dh tkrh gS tc
okLrfod udn izkfIr ;k Hkqxrku gksrk gSA blfy, ,slh fLFkfr esa dsoy og vk;

Un
dj&;ksX; gksxh tks lEcfU/kr ys[kk o"kZ esa izkIr gqbZ gS rFkk dsoy mu O;;ksa dh
dVkSrh iznku dh tk;sxh ftldk ml ys[kk o"kZ esa Hkqxrku fd;k x;k gSA mikftZr
ed
vk; dk vFkok vnk O;;ksa dk /;ku ugha j[kk tkrk gSA
m

(ii) O;kikfjd vk/kkj ij ys[kkadu (Mercantile System of Accounting) & bl


ee

vk/kkj ij j[kh xbZ ys[kk iqLrdksa esa fdlh O;ogkj dh izfof"V miktZu ;k ns;rk
(D

ds vk/kkj ij dh tkrh gS pkgs okLrfod izkfIr ;k Hkqxrku u gqvk gksA vr% ykHkksa
dh x.kuk Hkh blh vk/kkj ij dh tkrh gSA ,slh fLFkfr esa og vk; dj&;ksX; gksxh
e

tks lEcfU/kr ys[kk o"kZ esa vftZr dj yh xbZ gS] rFkk mu O;;ksa dh dVkSrh iznku
ut

dh tk;sxh tks ml ys[kk o"kZ esa ns; gks pqds gSaA okLrfod izkfIr ;k Hkqxrku dk
it
st

/;ku ugha j[kk tkrkA ;fn miktZu ds vk/kkj ij fdlh vk; dks djnkrk dh
In

dj&;ksX; vk; esa 'kkfey dj fy;k x;k gS] fdUrq ckn esa og jkf'k okLro esa izkIr
u gqbZ gks rks djnkrk dks Mwcr _.k dh dVkSrh iznku dh tk ldrh gSA
ti
ra

O;kikfjd vk/kkj ij ys[kkadu dh fLFkfr esa O;;ksa ds lEcU/k esa dVkSrh ns;rk ds vk/kkj ij
a

Lohdk;Z gksrh gS] c'krsZ vk; dj vf/kfu;e ds vUrxZr blds foijhr dksbZ O;oLFkk u gksA mnkgj.k ds
Bh

fy, /kkjk 43B ds varxZr dqN O;;ksa ds lEcU/k esa Li"V O;oLFkk gS fd mudh dVkSrh okLrfod Hkqxrku
gksus ij gh Lohdk;Z gksxhA vr% ,sls O;;ksa ds lEcU/k esa ns;rk ds vk/kkj ij dVkSrh Lohdk;Z ugha gksxh]
va

pkgs iqLrdksa esa ys[kkadu izfof"V;k O;kikfjd vk/kkj ij dh xbZ gksA


sh

^O;olk; vFkok is'ks ds ykHk rFkk vf/kykHk* 'kh"kZd ds vUrxZr dj ;ksX; u


Vi

gksus okyh vk;sa ;k izkfIr;ka


in

(Incomes or Receipts not taxable under the head)


Ja

O;olk; vFkok is'ks ds ykHk 'kh"kZd dh dj&;ksX; vk; Kkr djrs le; fuEukafdr vk;ksa
dks lfEefyr ugha fd;k tkrk gS %
1 O;fDrxr lEcU/kksa ds dkj.k izkIr HksaV vFkok migkj izkIr&drkZ dh dj&;ksX; vk; ugha
B.Com.-II/V/166
gksrh gS] blfy, fdlh Hkh 'kh"kZd esa dj&;ksX; ugha gksrh gSA
2 vk;dj vf/kfu;e dh /kkjk 10 ds vUrxZr fuEukafdr vk;sa dj&eqDr gksrh gSa%
(i) d`f"k vk;(

un
(ii) fgUnw vfoHkkftr ifjokj ds lnL; dks ifjokj ds ykHkksa esa izkIr fgLlk(

dn
(iii) lk>snkjh QeZ ds ykHkksa esa lk>snkj dks izkIr fgLlk(

La
(iv) dykdkjksa dks fo'ks"k iqjLdkjksa dh jkf'k(

),
(v) /kkjk 10A, 10B rFkk 10C esa of.kZr dj vodk'k o"kksZa ds ykHkA

ity
3 edku fdjk;s ij nsus ds O;olk; ls gksus okys ykHk ^edku lEifk ls vk;* 'kh"kZd esas

rs
dj&;ksX; gksrs gSa ;fn djnkrk vius deZpkfj;ksa dks viuh edku lEifk fdjk;s ij nsrk

ive
gS rks ,sl deZpkfj;ksa ls izkIr fdjk;k O;olk; vFkok is'ks ds ykHk 'kh"kZd esa dj&;ksX;

Un
gksrk gSA
4 ?kqM+&nkSM+ gsrq ?kksM+s j[kus ds O;olk; ls gqbZ vk; ^vU; lk/kuksa ls vk;* 'kh"kZd esa
ed
dj&;ksX; gksrh gSA
m
5 tq,] ykWVjh oxZ&igsyh] rk'k dk [ksy vkfn f;kvksa ls gksus okyh vk; vU; lk/kuksa ls
ee

vk; 'kh"kZd esa dj&;ksX; gksrh gS ijUrq ykWVjh ds fVfdV [kjhn dj cspus okyksa dh vk;
O;olk; ;k is'ks ds ykHk 'kh"kZd esa dj ;ksX; gksrh gSA
(D
e
ut

O;;ksa ds lEcU/k esa Lohd`r NwV


it

(Allowable Deductions for Expenses)


st
In

O;olk; esa fd;s x;s O;; iWwthxr gks ldrs gSa vFkok vk;xrA O;kikfjd f;kvksa ls
lEcfU/kr vk;xr O;; lkekU;r% Lohd`r O;; gksrs gSa tcfd iwthxr O;;ksa dks dqN ifjfLFkfr;ksa esa gh
ti
ra

dVkSrh ds :i esa Lohd`r fd;k tkrk gSA


a

blh izdkj gkfu;k Hkh vk;xr rFkk iwthxr gksrh gSA vk;xr gkfu;ksa dh dVkSrh O;kikj vFkok
Bh

is'ks ds dj&;ksX; ykHkksa dh x.kuk ds fy, Lohr dh tkrh gSA O;;ksa dh dVkSrh lEcU/kh izko/kkuksa dks
fuEukafdr ikp oxksZa esa ckVk tk ldrk gS%
va

(I) lEifk;ksa ij gzkl dh NwV /kkjk 32


sh

(II) iwth fuekZ.k dks izksRlkgu nsus gsrq Lohd`r O;;%


Vi

d pk;] dkWQh ,oa jcj fodkl [kkrs dh NwV /kkjk 33AB


in
Ja

[k LFky izR;korZu dks"k dh NwV /kkjk 33ABA


(III) O;olk; lapkyu ds fy, Lohd`r O;;

(IV) dVkSrh ;ksX; vU; O;;

B.Com.-II/V/167
(V) vLohd`r O;;

lEifk;ksa ij gzkl dh NwV rFkk iwth fuekZ.k dks izkRs lkgu nsus gsrq Lohd`r NwVksa dks fiNyh bdkbZ
esa foLrkj ls le>k;k x;k gSA

un
O;olk; lapkyu ds fy;s Lohr O;;

dn
(Deductions Allowable for Operating Expenses)
O;olk; vFkok is'ks ds ykHkksa dh x.kuk djus ds fy, vk;dj vf/kfu;e dh /kkjk 30 ls 36 ds

La
vUrxZr dqN O;;ksa dks Li"Vr% dVkSrh ;ksX; ?kksf"kr fd;k x;k gSA ,sls O;; vk;xr Hkh gks ldrs gSa

),
rFkk iwathxr HkhA ,sls dqN O;;ksa dk rks fiNyh bdkbZ esa o.kZu fd;k tk pqdk gSA tSls&/kkjk 32 esa gzkl

ity
ds lEcU/k esa NwV rFkk /kkjk 33 esa iwath fuekZ.k dks izksRlkgu nsus gsrq fd;s x, O;;ksa dh NwVA vU;

rs
Li"Vr% Lohd`r NwVsa fuEu gSa%

ive
1 Hkou dk fdjk;k dj] nj] ejEer ,oa chek O;; (Rent, rates, taxes, repairs and insurance
for building) /kkjk 30&O;olk; vFkok is'ks ds fy, iz;ksx esa fy;s tkus okys Hkou ds lEcU/k esa fd;s

Un
x, fuEukafdr O;;ksa dh dVkSrh Li"Vr% Lohd`r gS %
ed
(i) pkyw ejEer (Current repairs) ds fy;s fd;k x;k O;;% ;fn Hkou fdjk;s ij fy;k
x;k gS rFkk djnkrk us Hkou dh ejEer dk nkf;Ro Hkh vius ij ys j[kk gS rks ejEer ds
m

fy, okLro esa pqdkbZ xbZ jkf'k Lohr O;; gksrh gSA ;fn Hkou Loa iwathxr izd`fr dh ejEer
ee

ij fd;k x;k O;; Lohd`r O;; ugha gksrk gSA


(D

(ii) pqdk, x, Hkw yxku ,oa LFkkuh; djA


e

(iii) Hkou ds lEcU/k esa gkfu dh tksf[ke ls cpus ds fy, chek izhfe;e dh pqdkbZ xbZ jkf'kA
it ut

(iv) fdjk;s ij fy;s x;s Hkou dk ns; okLrfod fdjk;k] dj ,oa nj Lo;a ds Hkou dk
st

dkYifud fdjk;k Lohd`r O;; ugha gksrk gSA


In

2 e'khujh] la;U= rFkk QuhZpj ij O;; (Expenses on Machinery, Plant and


ti

Furniture) /kkjk 31& O;olk; vFkok is'ks ds fy, dke esa yh tkus okyh e'khujh la;U= rFkk
ra

QuhZpj dk pkyw ejEer O;; rFkk buds lEcU/k esa pqdkbZ xbZ chek izhfe;e LiVr% Lohd`r O;; gksrh
a

gSA iwathxr izd`fr dh ejEer ij fd;k x;k O;; Lohd`r O;; ugha gksrk gSA
Bh

fVIi.kh % ;fn Hkou e'khujh] la;U= rFkk QuhZpj dk dqN Hkkx djnkrk vius futh mi;ksx esa ysrk
va

gS rks /kkjk 30 o 31 esa of.kZr O;;ksa esa ls mruh jkf'k de dj nh tkrh gS ftruh fu/kkZj.k vf/kdkjh
sh

dh jk; esa djnkrk ds futh mi;ksx ls lEcfU/kr gksA


Vi

3 LVkWd dk chek izhfe;e [/kkjk 36 1 (i) rFkk (ia)] & O;olk; ;k is'ks ds fy, dke
vkus okys LVkWd ,oa LVkslZ dh cjcknh ;k u"V gks tksus dh tksf[ke ls lqj{kk djus gsrq ;fn chek djok;k
in

x;k gks] rks ,sls chek izhfe;e dh jkf'k dh dVkSrh nh tk;sxhA


Ja

;fn fdlh la?kh; nqX/k lgdkjh lfefr us vius lnL; tks ,d izkbejh nqX/k lgdkjh lfefr
gks rFkk vius lnL;ksa }kjk fudkys x;s nw/k dks ml la?kh; nqX/k lgdkjh lfefr dks lIykbZ djrh gks
ds i'kqvksa ds thou ij chek ikWfylh yh gqbZ gS rks ,slh chek ikWfylh ij pqdkbZ xbZ izhfe;e dh jkf'k
B.Com.-II/V/168
dh dVkSrh nh tk;sxhA
4 deZpkfj;ksa ds fy, LokLF; chek izhfe;e (Insurance Premium on Health of
Employees ) [/kkjk 36 1(ib)] & ;fn djnkrk us vius O;olk; esa dke djus okys deZpkfj;ksa ds

un
LokLF; ds fy, chek izhfe;e dk Hkqxrku jksdM+ ds vykok vU; fdlh ek/;e }kjk fd;k gS rks ,sls
Hkqxrku ds }kjk cukbZ xbZ rFkk dsUnzh; ljdkj }kjk vuqeksfnr fdlh ;kstuk ;k Insurance Regulatory

dn
and Development Authority }kjk vuqeksfnr vU; ;kstuk ds vUrxZr gqvk gksA

La
5 deZpkfj;ksa dks cksul ;k deh'ku [/kkjk 36 1(ii)] & djnkrk }kjk vius deZpkfj;ksa
dks mudh lsokvska ds cnys esa fn;k x;k cksul ;k deh'ku dVkSrh ;ksX; gS] c'krsZ ,slh jkf'k mudks

),
ity
cksul ;k deh'ku ds :i esa u fn;s tkus ij ykHk ;k ykHkka'k ds :i esa ns; u gksA /kkjk 43B ds vuqlkj
;g dVkSrh Hkqxrku okys o"kZ esa Lohdk;Z gSA

rs
ive
6 m/kkj iwath ij C;kt [/kkjk 36 1(iii)] & ;fn djnkrk us vius O;olk; ;k is'ks ds
ms'; ds fy, iwath m/kkj yh gS] rks ml iwath ij ns; C;kt dh dVkSrh iznku dh tk;sxhA djnkrk dh

Un
Lo;a dh iwath ij C;kt dh dVkSrh ugha nh tk;sxhA
;fn fdlh lEifk dks ; djus ds fy, iwath m/kkj yh x;h gS rks ml lEifk dks izFke ckj
ed
mi;ksx esa ysus dh frfFk rd dk C;kt lEifk dh ykxr esas tksM+k tk;sxk blfy, bldh dksbZ dVkSrh
m
ugha nh tk;sxhA
ee

7 deZpkfj;ksa ds dY;k.k ds fy, j[ks x;s vuqeksfnr dks"kksa esa va'knku [/kkjk 36
(D

1(iv) rFkk (v)] & ;fn djnkrk us vius deZpkfj;ksa ds fy, j[ks x;s izekf.kr Hkfo"; fuf/k] ;k
vuqeksfnr lqij,sU;q,'ku dks"k ;k vuqeksfnr minku dks"k ;k vuqeksfnr minku dks"k esa va'knku fn;k
e

gS rks ,slk va'knku fu/kkZfjr lhekvksa rd dVkSrh ;ksX; gksxkA bl dVkSrh ij /kkjk 43B ds izfrcU/k Hkh
ut

ykxw gksaxs] vFkkZr ;g dVkSrh okLrfod Hkqxrku gksus ij Hkqxrku okys o"kZ esa nh tk;sxhA
it
st

8 'kwU; dwiu ckM ds fuxZe ij ck dh vkuqikfrd vk/kkj ij dVkSrh (Deduction


In

of discount on-pro-rata basis on issue of Zero Coupon Bonds) [/kkjk 36 1(iiia)] & 'kwU;
dwiu ckM ds fuxZe ij cs dh jkf'k dh dVkSrh ,sls ckW.M dh thou vof/k dks /;ku esa j[krs ckM ds
ti
ra

fuxZe ij cs dh jkf'k dh dVkSrh ,sls ckWM dh thou vof/k dks /;ku esa j[krs gq;s fu/kkZfjr fof/k ls
a

x.kuk djds vkuqikfrd vk/kkj ij nh tk;sxhA


Bh

cs ls vk'k;&
vk'k; ,sls ckW.M dks tkjh djus okyh <kapkxr iwath dEiuh] <kapkxr iwath dks"k vFkok
lkoZtfud {ks= dh dEiuh }kjk izkIr vFkok izkI; jkf'k rFkk bl izdkj dh dEiuh] dks"k vFkok
va

lkoZtfud {ks= dh dEiuh }kjk bl izdkj ds ck.M dh ifjiDork vFkok 'kks/ku ij Hkqxrku ;ksX; jkf'k
sh

ds vUrj ls gSA
Vi

ckW.M dh thou vof/k ls vk'k;&'kw


vk'k;& U; dwiu ckW.M ds tkjh gksus dh frfFk ls ysdj bl izdkj ds
ckW.M ds 'kks/ku dh frfFk rd dh vof/k ls gSA
in
Ja

'kwU; dwiu ckW.M ls vk'k;& 'kwU; dwiu ckW.M ls vk'k; <kapkxr iwath dEiuh] <kapkxr iwath dks"k
vFkok lkoZtfud {ks= dh dEiuh ;k vuqlwfpr cSad }kjk 1 twu] 2005 dks ;k mlds ckn tkjh fd;s
x;s ,sls ckW.M ls gS ftlds lEcU/k esa ifjiDork vFkok 'kks/ku ds iwoZ budks fuxZfer djus okyh laLFkk
ls dksbZ Hkh Hkqxrku vFkok ykHk u rks izkIr gksrk gS rFkk u gh izkI; gksrk gS rFkk tks bl vk'k; ds fy;s
B.Com.-II/V/169
dsUnzh; ljdkj }kjk jktdh; xtV esa vf/klwpuk }kjk fufnZ"V dj fn;k t;sA ,sls ckW.M dh vof/k 10
o"kZ ;k vf/kd gksuh pkfg, ijUrq 20 o"kZ ls vf/kd ugha gksuh pkfg,A [/kkjk&248]
9- deZpkfj;ksa esa ifjokj fu;kstu izksRlkfgr djus ij fd;s x;s O;;& ;g O;; dsoy

un
dEiuh djnkrkvksa ds fy;s gh Lohd`r gksrk gSA vk;xr O;; dh lEiw.kZ jkf'k rFkk iwathxr O;; dh
1@5 jkf'k izR;sd o"kZ 5 o"kksZa esa Lohd`r dh tkrh gSA [/kkjk 36 (1)(ix)]

dn
10- cSad ls udn vkgj.k djus ij ns; dj dh dVkSrh (Deduction of Banking

La
Cash Transaction Tax)&;fn fdlh djnkrk us fdlh vuqlwfpr cSad ls udn vkgj.k djus ij
cSafdax udn O;ogkj dj dk Hkqxrku fd;k gS rks mlds xr o"kZ ds O;kikj vFkok is'ks ds ykHkksa dh x.kuk

),
djrs le; ,sls dj dh lEiw.kZ jkf'k dh dVkSrh Lohd`r dh tkrh gSA [/kkjk 36 (1)(xiii)]

ity
11- izfrHkwfr ysunsu dj dh dVkSrh (Deduction of Securities Transaction Tax-

rs
STT) & xr o"kZ esa fdlh djnkrk }kjk vius O;olk; ds nkSjku fd;s x;s izfrHkwfr ysunsuksa ds

ive
lEcU/k esa pqdk;s x;s izfrHkwfr ysunsu dj ds cjkcj jkf'k dh dVkSrh iznku dj nh tk;sxh] c'krsZ fd

Un
,sls dj&;ksX; izfrHkwfr ysunsuksa ls gksus okyh vk; dks O;kikj vFkok is'ks dh vk; 'kh"kZd ds vUrxZr
vkdfyr vk; esa lfEefyr dj fy;k x;k gksA [/kkjk 36(1)(xv)]
ed
12- fofHkUu izdkj ds dks"kksa esa deZpkfj;ksa }kjk va'knku (Employees Contribution to
m
different funds) /kkjk 361 (va) & /kkjk 2 24 esa nh xbZ vk; dh ifjHkk"kk ds vuqlkj ;fn djnkrk
ee

dks vius deZpkjh ls dksbZ ,slh jkf'k izkIr gq;h gS] tks ml deZpkjh us fdlh Hkfo"; fuf/k esa ;k
lqij,sU;q,'ku dks"k esa ;k deZpkjh jkT; chek vf/kfu;e] 1948 ds vUrxZr LFkkfir fdlh vU; dks"k esa
(D

;k deZpkfj;ksa ds dY;k.k gsrq j[ks x;s fdlh vU; dks"k esa vius va'knku ds :i esa nh gS rks og jkf'k
djnkrk ds fy, vk; ekuh tkrh gSA ;fn ;g vk; O;olk; ;k is'ks ds ykHk okys 'kh"kZd esa dj ;ksX;
e
ut

u gks] rks vU; lk/kuksa ls vk; okys 'kh"kZd ds vUrxZr dj;ksX; gksrh gSA
it

;fn djnkrk us ;g jkf'k ns; frfFk ds vFkok mlls iwoZ lEcfU/kr dks"k esa ml deZpkjh ds [kkrs
st

esa tek djk nh gS rks tek djkbZ xbZ jkf'k dh dVkSrh djnkrk dks iznku dj nh tk;sxhA
In

lEcfU/kr dks"k esa tek djokus dh fu/kkZfjr frfFk ds i'pkr ;fn dksbZ jkf'k deZpkjh ds [kkrs
ti
ra

esa tek djokbZ tkrh gS rks ,slh tek djokbZ xbZ jkf'k dh dVkSrh Lohd`r ugha dh tk;sxhA
a

13- i'kqvksa ds lEcU/k esa gkfu [/kkjk 36(1) (vi)]& djnkrk ds O;olk; ;k is'ks esa dke vkus
Bh

okys i'kqvksa ds ejus ls ;k LFkk;h rkSj ij csdkj gks tkus ls gksus okyh gkfu dh dVkSrh iznku dh tk;sxhA
gkfu dh x.kuk ,sls i'kqvksa dh okLrfod ykxr esa mudk fo; ewY; vFkok muds e`r 'kjhj dk fo;
va

ewY; ?kVk dj dh tk;sxhA bl /kkjk ds vUrxZr mu i'kqvksa dh dVkSrh iznku ugha dh tk;sxh tks
sh

djnkrk O;olk; ;k is'ks esa O;kikfjd LVkWd (Stock-in -trade) ds :i esa j[ks x;s gSaA
Vi

14- Mwcr _.k [/kkjk 36(1) (vii)]& ;fn djnkrk us xr o"kZ esa fdlh Mwcr _.k dks vFkok
mls fdlh Hkkx dks viuh ys[kkiqLrdksa esa vifyf[kr fd;k gS rks mldh dVkSrh fey tk;sxhA bl
in

dVkSrh ds lEcU/k esa fuEufyf[kr fu;e egRoiw.kZ gSa &


Ja

(i) og jkf'k ml djnkrk dh vk; dh x.kuk djrs le; mlh xr o"kZ esa vFkok mlls iwoZ
ds fdlh xr o"kZ esa 'kkfey dh tk pqdh gks vFkok og _.k djnkrk ds }kjk pyk;s tk
jgs _.k nsus ds O;olk; ;k cSafdax O;olk; ds nkSjku fn;k x;k ,d leku _.k gksA
B.Com.-II/V/170
(ii) ;fn ,sls _.k dh vafre :i ls olwyh x;h jde ,sls _.k rFkk dVkSrh ds vUrj ls de
gS rks ;g deh vfUre olwyh okys xr o"kZ esa dVkSrh ;ksX; gksxhA
;fn ,sls _.k dh vfUre olwyh dh jde ml _.k rFkk dVkSrh ds vUrj ls vf/kd gks rks

un
;g vkf/kD; ml xr o"kZ dh vk; ekuh tkrh gS ftl xr o"kZ esa vfUre olwyh gq;h gSA /kkjk 414
okf.kT; ds lkekU; fl)kUrksa ds vk/kkj ij Lohd`r O;; /kkjk 37 &

dn
O;kikj ;k is'ks ds lapkyu ds nkSjku ,sls dbZ O;; fd;s tkrs gSa tks /kkjk 30 ls 36 esa lfEefyr

La
ugha gS blfy, /kkjk 37 esa ;g izko/kku fd;k x;k gS fd dksbZ Hkh O;; tks iwathxr izd`fr dk ;k futh

),
O;; ugha gS vkSj tks iw.kZr% ;k eq[;r% dsoy O;olk; ;k is'ks ds fy, gh xr o"kZ esa fd;k x;k gks rks

ity
og O;; O;olk; ;k is'ks ls dj ;ksX; vk; Kkr djus ds fy, Lohd`r O;; gksxkA [/kkjk 37(i)]

rs
/kkjk 37 ds vUrxZr dksbZ O;; rFkk Lohr gksxk tc mlds lEcU/k esa fuEu 'krksZa dh iwfrZ gksrh

ive
gks%

Un
(i) ,slk O;; xr o"kZ esa iw.kZr;k ;k eq[;r;k O;olk; ;k is'ks ds fy, fd;k x;k gksA
(ii) ,slk O;; iwathxr izd`fr dk ugha gks( ed
(iii) ,slk O;; djnkrk dk O;fDrxr O;; ugha gks RkFkk
m

(iv) ;fn fdlh O;; dh Lohd`fr /kkjk 30 ls 36 esa nh tkrh gS rks ml O;; dh NwV /kkjk 37 esas Lohd`r
ee

ugha gksxhA
(D

(v) /kkjk 37 (2B) ds vuqlkj ;fn dksbZ djnkrk fdlh jktuhfrd ny }kjk izdkf'kr dh tkus okyh
e

czkspj] lksofu;j] iEiysV vkfn esa foKkiu nsus ij dksbZ O;; djrk gS rks ,sls O;; ds lEcU/k esa
ut

dVkSrh ugha nh tkosxhA


it
st

O;;ksa dk oxhZdj.k& fdlh O;; dk Lohd`r gksuk ;k ugha gksuk ifjfLFkfr;ksa ij fuHkZj djrk gSA
In

lkekU; Lohr O;;ksa ds dqN mnkgj.k fuEufyf[kr gSa&


ti

1- eky ds ; ;k fuekZ.k ;k izf;kadu ds O;;


ra

(Expenses regarding purchase or manufacturing or processing)


a
Bh

Lohd` r O;;%
(i) eky ds ; fuekZ.k vFkok izf;kadu ds O;;
va

(ii) vf/kdkj 'kqYd


sh

(iii) eky dk vkns'k nsus ds fy, deh'ku ,oa xkM+h HkkM+k


Vi

(iv) eky dh vfXu ;k izkd`frd izdksi vFkok deZpkfj;ksa dh ykijokgh ls gkfu ;k xcu
in
Ja

(v) ; fd;s x;s eky dks fcyEc ls NqM+kus ij fn;k x;k fcyEcu 'kqYd (Demurage)
(vi) eky [kjhnus ds fy, nh x;h vfxze jkf'k ds Mwc tkus ls gkfu ;k ekxZ esa eky dh gkfu
(vii) eky ; djus dk vuqcU/k rksM+us ij nh x;h {kfriwfrZ

B.Com.-II/V/171
vLohr O;; %
(i) eky dks O;fDrxr iz;ksx esa ysuk ;k eky nku esa nsuk
(ii) eky dks iwath lEifk ds fuekZ.k esa iz;ksx esa ysuk

un
2- deZpkfj;ksa ds lEcU/k esa O;; (Expenses regarding Employees)

dn
Lohd` r O;;%

La
(i) deZpkfj;ksa dks fn;k x;k osru deh'ku Hkks ,oa vuqykHk

),
(ii) deZpkfj;ksa dh fpfdRlk ds lEcU/k esa fd;k x;k vk;xr O;; rFkk deZpkfj;ksa dh fpfdRlk

ity
O;;ksa dk iquHkZj.kA

rs
(iii) deZpkfj;ksa ds dY;k.k ds vk;xr O;; vf/kd`r NqfV~V;ksa dk osru] xzsP;qVh] isa'ku] cksul cksul

ive
Hkqxrku djus ij gh Lohd`r gksxk vkfnA

Un
(iv) lsok lekfIr ij nh tkus okyh {kfriwfrZ dh jkf'k ;fn deZpkjh dks gVkuk O;kikj ds fgr esa gks
(v) vkS|ksfxd fookn vf/kfu;e vFkok deZpkjh {kfriwfrZ vf/kfu;e ds vUrxZr nh x;h {kfriwfrZ dh
ed
jkf'k
m

(vi) deZpkjh ds thou chek ds izhfe;e dh jkf'k ;fn ml deZpkjh dh e`R;q ls O;kikj ds ykHk ?kVus
ee

dh laHkkouk
(D

(vii) deZpkjh izf'k{k.k] fjQzs'kj dkslZ ds O;;


e

(viii) deZpkfj;ksa dh mRikndrk esa o`f) djus ds fy, deZpkfj;ksa dks vfrfjDr Hkqxrku
it ut

(ix) djnkrk }kjk vius deZpkfj;ksa ds fy, vfrfFkx`g ;k vodk'k x`g j[ks gq, gksa rks buds O;;ksa ds
st

lEcU/k esa dVkSrh nh tk;sxhA


In

(x) Hkkjr esa ;k Hkkjr ds ckgj O;olk; ds lEcU/k esa deZpkfj;ksa dh ;k=k ij fd;s x;s O;; ,oa
ti

nSfud Hkks dh jkf'k


a ra

(xi) deZpkfj;ksa ds fy, j[ks x;s izekf.kr izkWfoMsUV Q.M ;k oS/kkfud izkWfoMsUV Q.M esa fu;ksDrk ,oa
Bh

deZpkfj;ksa dk va'knku
(xii) deZpkfj;ksa dh nq?kZVuk chek
va

(xiii) euksjatu O;; rFkk deZpkfj;ksa dks euksjatu Hkkk


sh

vLohr %
Vi

(i) deZpkfj;ksa ds fy, j[ks x;s vizekf.kr izkWfoMsUV Q.M esa va'knku
in
Ja

(ii) JedY;k.k dks"k ;k VLV esa va'knku


(iii) deZpkfj;ksa dks O;fDrxr vk/kkj ij fn;s x;s migkj
(iv) JedY;k.k ds iwathxr O;;
B.Com.-II/V/172
(v) deZpkjh dh lsokfuo`fk ij ;k deZpkjh dh e`R;q ij mldh fo/kok dks mnkjrko'k nh x;h jkf'k
(vi) dEiuh ds lekiu ij deZpkfj;ksa dks isa'ku dh ,deq'r jkf'k dk HkqxrkuA
3- dk;kZy; O;; (Office Expenses)

un
Lohd`r %

dn
(i) LVs'kujh] cgh[kkrs ,oa Vkbfiax vkfn ds O;;

La
(ii) Mkd rkj O;; (Postage) ,oa VsyhQksu o VsysDl O;;

),
(iii) fctyh] ikuh lQkbZ vkfn ds O;;

ity
(iv) v[kckj] eSxthu] i=&if=dkvksa ij O;;

rs
ive
(v) LFkkiuk O;; (Establishment Expenses)
(vi) iz'kklfud O;;

Un
(vi) ykHk dh gkfu ikWfylh ij pqd;k x;k izhfe;eA ed
vLohr%
m

(i) djnkrk ds Lo;a ds LokfeRo okys Hkou dk fdjk;k


ee

(ii) ftl lhek rd O;olk; ds lk/kuksa dk O;fDrxr iz;ksx fd;k tkrk gS ml lhek rd dk;kZy;
(D

O;; vLohd`r gksaxsA tSls&dEI;wVj] i=&if=dk,a O;fDrxr iz;ksx esa vk;s rks muls lEcfU/kr O;;
vLohd`r gksaxsA
e
ut

4- fo; O;; (Selling Expenses)


it
st

Lohr %
In

(i) eky ds fo; dk vkns'k izkIr djus ds O;;


ti
ra

(ii) fo; ,tsUV xzkgd o vk<+fr;ksa dks fn;k x;k deh'ku


a

(iii) fo; ij vk/kkfjr vf/kdkj 'kqYd


Bh

(iv) eky ds fo; ds fy, nyky dks nh x;h nykyh


va

(v) eky ds iSfadax] Bsyk HkkM+k ,oa jsy HkkM+k


sh

(vi) eky ds foi.ku O;; (Marketing Expenses)


Vi

(vii) ?kfV;k fdLe dk eky cspus ds dkj.k nh xbZ {kfriwfrZ]


in

(viii) ,tsUlh lekIr djus ij ,tsUV dks nh xbZ {kfriwfrZA


Ja

5- foKkiu O;; (Advertisement Expenses)


Lohr %
(i) eky ;k lsokvksa dh ekax c<+kus gsrq lekpkj i=ksa] i=&if=dkvksa] jsfM;ksa] Vsyhfotu] flusek?kjksa esa
B.Com.-II/V/173
LykbM] bUVjusV vkfn fdlh ek/;e ls foKkiu ij O;;A
(ii) foKkiu ds fy, iksLVj vkfn cuokus] ckaVus o fpidkus ds O;;
(iii) lkoZtfud LFkkuksa ij gksfMZax (hordings) dk fdjk;k ,oa blls lEcfU/kr vU; O;;A

un
(iv) foKkiu ds fy, fn;s x;s eqr uewus (Sample) ckVus ds O;;]

dn
(v) foKkiu ds fy, HksaV Lo:i nh xbZ oLrqvksa ij O;;

La
(vi) ekWMfyax ,oa QS'ku 'kks ds O;;A

),
vLohd` r %

ity
(i) jktuSfrd nykssa }kjk izdkf'kr Lekfjdk (Souvenior) esa izdkf'kr foKkiu gsrq fd;k x;k HkqxrkuA

rs
ive
(ii) fons'k esa fd;s x;s foKkiu O;; ml lhek rd gh Lohd`r gSa ftl lhek rd fons'kh eqnzk oS/kkfud
rjhds ls izkIr dh xbZ gksA

Un
6- dkuwuh O;; (Legal Expenses)
Lohd` r %
ed
m
(i) fch dj] mRiknu dj ,oa vU; O;kikfjd djksa ds fu/kkZj.k vFkok budh vihy lEcU/kh fd;s x;s
ee

dkuwuh O;;]
(D

(ii) nsunkjksa ls olwyh djus ds dkuwuh O;;]


(iii) O;olk; ;k is'ks ds fgrksa dh j{kk djus ds fy, O;olk; dh lEifk;ksa dh lqj{kk ,oa laj{k.k ds
e
ut

fy, dkuwuh O;;


it

(iv) fdlh O;kolkf;d vuqcU/k Hkax djus dh n'kk esa nkf;Ro ;k n.M ls cpus ds fy, fd;s x;s dkuwuh
st

O;;
In

(v) fdlh vuqcU/k dsk Hkax djus dh n'kk eas nkf;Ro ;k n.M ls cpus ds fy, fd;s x;s dkuwuh O;;
ti
ra

(vi) O;olk; ls lEcfU/kr nhokuh eqdneksa ds O;;


a
Bh

(vii) O;kikj ds lEHkkfor jk"Vh;dj.k dks #dokus ds fy, dkuwuh O;;


(viii) vk;dj fu/kkZj.k rFkk bldh vihy lEcU/kh dkuwuh O;; Lohd`r gS] ijUrq vk;dj ,d vLohd`r
va

O;; gS
sh

(ix) _.k ysus ds lEcU/k esa fd;s x;s dkuwuh O;;] _.k izkIr djus gsrq nh xbZ LVkEi 'kqYd] jftLVs'ku
Vi

Qhl] odhy dh Qhl vkfn


in

(x) O;kikfjd egRo ds fdlh Hkh dk;Z ds fy, lykg ds fy, nh xbZ Qhl
Ja

(xi) dEiuh ds va'k/kkjh }kjk dEiuh ds lekiu ds fy, izkFkZuki= fn;s tkus ij vius vfLrRo dks
dk;e j[kus gsrq fd;k x;k dkuwuh O;;A

B.Com.-II/V/174
vLohd` r %
(i) tkucw> dj fdlh dkuwu ds mYya?ku ij yxk;s x;s vFkZn.M dh vihy ds O;;]
(ii) vijk/k lEcU/kh dk;Zokgh ds dkuwuh O;;]

un
(iii) lEifk rFkk iwth izkIr djus ds dkuwuh O;;]

dn
(iv) lk>snkjh QeZ }kjk lays[k cuokus ds dkuwuh O;;ksa dh NwV vk;xr ,oa izkjfEHkd O;; nksuksa :i

La
esa ugha feyrh gSA QeZ dk lekiu djkus ds dkuwuh O;;A
7- fokh; O;; (Financial Expenses)

),
ity
(i) O;kikj ds fy, _.k izkIr djus ;k _.k i=ksa dks fuxZfer djus ds fy, fd;s x;s O;;]

rs
(ii) fdjk;k ; vuqcU/k ds vUrxZr ; dh xbZ lEifk;ksa dh fdLr esa 'kkfey C;ktA

ive
vLohd`r %

Un
(i) fdlh uoLFkkfir O;kikj esa O;olk; izkjEHk gksus dh frfFk ls iwoZ dh vof/k dk C;kt
ed
(ii) O;kikj ;k is'ks ds vfrfjDr vU; dk;Z ds fy, _.k ij C;ktA
m
8- dj (Taxes) % lkekU;r% vizR;{k dj (Indirect Taxes) Lohd`r gksrs gSa vkSj izR;{k dj (Direct
ee

taxes) vLohd`r gksrs gSaA


(D

Lohd`r %
(i) fch dj (Sales Tax)
e
ut

(ii) mRiknu 'kqYd (Excise duty)


it
st

(iii) lhek 'kqYd (Customs duty)


In

(iv) pqaxh (Octroi)


ti

vLohd`r %
a ra

(i) vk;dj (Income Tax)


Bh

(ii) /kudj (Wealth Tax)


va

9- nku ,oa pUns (Donations and Subscriptions)


sh

Lohr %
Vi

O;olk; ;k is'ks ds fy, vfuok;Z pUns ;k lnL;rk 'kqYd Lohd`r gSaA tSls y?kq m|ksx la?k] pSEcj vkWQ
in

dkelZ] vkfn dk lnL;rk 'kqYdA


Ja

vLohr %
lHkh izdkj ds nku] /kekZn] O;fDrxr HksaV] jktuSfrd nyksa dks pUns vLohr gksrs gSaA

B.Com.-II/V/175
10- 'kqHk volj] ewqgwrZ] iwtk vkfn ij O;;
Lohr% Lllll
(i) nhikoyh iwtu ,oa eqgwrZ ij mfpr O;;

un
(ii) u;s dk;kZy;] 'kk[kk dk;kZy; vkfn ds eqgwrZ ij mfpr O;;A

dn
vLohd`r %

La
;fn ,sls O;; vuqfpr gksa ;k fdlh /kkfeZd vuq"Bku ds :i esa fd;s tk;sa rks vLohd`r gksaxsA

),
11- O;kolkf;d gkfu;ka (Business Losses)

ity
Lohd`r gkfu;k % izk;% O;kikj ;k is'ks dh vk; Kkr djrs le; fuEukafdr gkfu;k ,slh gSa ftudh

rs
vk;xr O;; ds :i esa NwV Lohd`r dh tkrh gS&

ive
(i) eky dh gkfu (Loss of Goods) & O;kikj esa fo; gsrq j[ks x;s eky dh izkd`frd vkink

Un
vFkok pwgksa vkfn ls gqbZ gkfu Lohd`r gSaA
(ii) pksjh ;k xcu ls gkfu (Loss by theft or embazlement)- O;kikj ds dk;Z le; esa eky
ed
dh pksjh gks tk; ;k deZpkfj;ksa }kjk eky dk xcu djus ls gqbZ gkfu Lohd`r O;; gSA blh izdkj
m
O;kikj ds deZpkjh }kjk cSd
a essa #i;k tek djkus ds fy, tkrs le; ;k cSda ls #i;k fudyokdj
ee

vkrs le; pksjh gks tk; ;k tsc drjksa }kjk jkf'k Nhu yh tk; rks ;g gkfu Hkh Lohd`r O;;
gksxhA ;fn O;kikj ds dk;Z le; ds vfrfjDr nqdku dk rkyk rksM+dj jkr dks pksjh gks tkrh
(D

gS rks ;g gkfu Hkh Lohd`r gksrh gSA


e

(iii) vuqcU/k Hkax djus ij tCr jkf'k& ;fn djnkrk }kjk fdlh vuqcU/k dh vuqikyuk esa dksbZ
ut

jkf'k nh xbZ Fkh vkSj vuqcU/k Hkax djus ij ;g jkf'k tCr gks tkrh gS rks ;g gkfu Lohd`r gksxhA
it
st

vLohd`r gkfu;k % izk;% fuEufyf[kr gkfu;k ,slh gksrh gSa tks vk;xr O;; ds :i esa Lohd`r ugha
In

gksrh gSa&
ti

dkYifud ;k d`f=e gkfu& lEHkkfor gkfu tks vHkh rd ugha gqbZ gS vLohd`r gksxhA
ra

(i)
a

(ii) iwthxr izd`fr dh gkfu&;fn


gkfu& dksbZ iwth lEifk u"V gks tk; rks ;g gkfu vk;xr O;; ds
Bh

:i esa vLohd`r gksxhA


va

12- vFkZn.M (Penalty)


sh

Lohr %
Vi

(i) ln~fo'okl ds lkFk vk;kr fd;s x;s eky dks tCr gksus ls cpkus ds fy, fn;k x;k vFkZn.M
pkgs og vk;kr&vukf/kd`r gh Fkk]
in
Ja

(ii) O;olk; ds fgr esa fdlh O;kolkf;d vuqcU/k dks rksM+us ij yxk;k x;k vFkZn.M Lohd`r O;;
gksxkA

B.Com.-II/V/176
(iii) Bsds dh iwfrZ esa foyEc ds dkj.k ljdkj dks fn;k x;k vFkZn.M ;k gtkZukA
vLohd`r %
(i) ;fn dksbZ vFkZn.M fdlh vf/kfu;e ds izko/kkuksa dk mYya?ku djus ds dkj.k yxk;k x;k gks rks

un
;g vLohd`r gksxk]

dn
(ii) vk;dj foHkkx dks vFkZn.M ds :i esa pqdk;k x;k C;ktA

La
13- VsyhQksu ;k VsysDl ds lEcU/k esa O;;
Lohr %

),
ity
(i) OYT ;kstuk ds vUrxZr tek djkbZ xbZ /kujkf'k]

rs
(ii) VsysDl dusD'ku ysusds fy, tek djkbZ xbZ /kujkf'kA

ive
uksV% ;fn VsyhQksu ;k VsysDl dusD'ku ugha gks ikr gS rFkk tek /kujkf'k djnkrk dks okil izkIr gksrh

Un
gS rks ;g dj ;ksX; gksxhA
14- vfrfFkx`g ls lEcfU/kr O;;% ed
/kkjk 37 1 ds izko/kkuksa ds vk/kkj ij dj&fu/kkZj.k o"kZ 1998&99 ls vfrfFk x`gksa ij fd;s x;s
m

O;;ksa dh dVkSrh Lohdk;Z gSA


ee

dVkSrh ;ksX; vU; O;;


(D

(Other Allowable Expenses)


e
ut

fuEukafdr O;;ksa dh dVkSrh vko';d 'krksZa ds iwjh gksus ij fu/kkZfjr jkf'k rd Lohd`r dh
it

tkrh gS%
st

1 oSKkfud vuqla/kku ij O;; /kkjk 35


In

2 ,dLo rFkk d`fr&LokfeRo ij O;; /kkjk 35A


ti
ra

3 nwj lapkj lsokvksa ds lapkyu dk ykblsUlizkIr djus ds O;; /kkjk 35 ABB


a
Bh

4 mi;qDr ifj;kstukvksa ;k ;kstukvksa ij O;; /kkjk 35 AC


5 fofufnZ"V O;olk; ij iwathxr O;;ksa ds lEcU/k esa dVkSrh /kkjk 35 AD
va

6 xzkeh.k fodkl dk;Ze ds fy, la?kksa ;k laLFkkvksa dks Hkqxrku /kkjk 35 CCA
sh

7 izkjfEHkd O;;ksa ds lEcU/k esa Hkqxrku /kkjk 35 D


Vi

8 dEiuh ,dhdo.k ;k i`FkDdhdj.k ds ekeys esa O;;ksa dk ifj'kks/ku /kkjk 35 DD


in
Ja

9 ,sfPNd lsok fuo`fk ;kstuk ds vUrxZr O;;ksa dk ifj'kks/ku /kkjk 35 DDA


10 dqN [kfutksa dh [kkst vkfn ij O;; /kkjk 35 E

B.Com.-II/V/177
1 oSKkfud vuqla/kku ij O;; (Expenditure on Scientific Research) /kkjk 35
oSKkfud vuqla/kku ds lEcU/k esa gksus okys O;;ksa dks fuEukafdr rhu oxksZa esa ckVk tk ldrk
gS%

un
(i) Lo;a dh laLFkk eas oSKkfud vuqla/kku dk;Ze pykus okys ij O;;]

dn
(ii) ckgjh laLFkk dks oSKkfud vuqla/kku dk;Ze pykus gsrq va'knku

La
(iii) jk"Vh; iz;ksx'kkyk dks vuqeksfnr oSKkfud vuqla/kku dk;Ze pykus gsrq va'knkuA
Lo;a dh laLFkku esa oSKkfud vuqla/kku dk;Ze pykus ij O;; (Expenses on in

),
(i)

ity
house research and development) : djnkrk }kjk Lo;a dh laLFkk esa oSKkfud vuqla/kku
ij fd;s tkus okys O;;ksa dh NwV fuEu izdkj nh tkrh gS%

rs
ive
v vk;xr O;; (Revenue Expenditure) & djnkrk }kjk vius O;kikj ls lEcfU/kr oSKkfud
vuqla/kku ij xr o"kZ esa d;s x;s lEiw.kZ vk;xr O;;ksa dh dVkSrh Lohd`r gksrh gSA

Un
;fn djnkrk us viuk O;olk; izkjEHk gksus ls iwoZ ds 3 o"kksZa esa oSKkfud vuqla/kku dk;Z esa yxs
ed
gq, deZpkfj;ksa ds osru vuqykHkksa dks NksM+dj nsus esa vFkok vuqla/kku gsrq lkexzh ; djus esa
dksbZ jkf'k [kpZ dh gS rks ,slh [kpZ dh x;h jkf'k ml xr o"kZ dk Lohd`r O;; ekuk tk;sxk ftlesa
m

og O;olk; izkjEHk gqvk gSA [/kkjk 35 (1) (i)]


ee

c iwathxr O;; Capital Expenditure)& djnkrk }kjk vius O;kikj ls lEcfU/kr oSKkfud
(D

vuqla/kku ij xr o"kZ esa fd;s x;s iwthxr O;;ksa Hkwfe dh ykxr dks NksM+dj dh dVkSrh Lohd`r
gksrh gSA O;kikj izkjEHk gksus ls iwoZ ds 3 o"kksZa essa vuqla/kku ij fd;s x;s iwthxr O;;ksa Hkwfe dh
e
ut

ykxr dks NksM+dj dks Hkh O;kikj izkjEHk gksus okys xr o"kZ ds Lohd`r O;; ekus tkrs gSaA
it

Li"Vhdj.k &
st
In

d oSKkfud vuqla/kku esa iz;qDr lEifkds lEcU/k esa bl /kkjk ds vUrxZr NwV feyus ds ckn
ml lEifk ij fdlh Hkh o"kZ esa gzkl dh NwV Lohd`r ugha gksxhA [/kkjk 35 (1)(iv) rFkk (2)]
ti
ra

[k ,slh lEifk ds fo; djus ij izkIr jkf'k O;kikj ,oa is'ks 'kh"kZd esa ml lhek rd
a

dj&;ksX; gksrh gS] ftruh iwoZ esa NwV feyh FkhA NwV ls vf/kd jkf'k dks iwth ykHk 'kh"kZd
Bh

esa dj&;ksX; fd;k tkrk gSA


va

mnkgj.kkFkZ & oSKkfud vuqla/kku gsrq iz;qDr iwthxr lEifk dk ; ewY; 80]000 #- Fkk
rFkk ftlds lEcU/k esa dVkSrh 78]000 #- dh Lohd`r gqbZ Fkh] dks xr o"kZ esa 75000 #- esa cspk x;k
sh

gks rks dj&;ksX; O;kolkf;d ykHkksa dh x.kuk fuEu izdkj dh tkosxh &
Vi

O;kolkf;d ykHk = fo; ewY; $ Lohr dVkSrh & ; ewY;


in

= 75000 $ 78000 & 80000


Ja

= 73000 #-

;fn bl lEifk dsk 85]000 #- esa cspk tkrk rks O;kolkf;d ykHk 78]000 #- gksrs rFkk 'ks"k 7]000

B.Com.-II/V/178
#- ij iwth&ykHk 'kh"kZd esa dj yxrkA
l dfri; fuekZ . kh dEifu;ks a }kjk fd;s x;s oS K kfud vuq l a / kku ij O;; dh
Hkkfjr dVkSrh (Weighted Deduction for Specified Companies)- X;kjgoha vuqlwph esa fofufnZ"V

un
fdlh oLrq dk mRiknu ;k fuekZ.k djus okyh dEiuh ;fn oSKkfud vuqla/kku ij dksbZ O;; djrh gS
Hkwfe rFkk Hkou dh ykxr dh izd`fr okys O;; dks NksM+dj rks ,sls O;; dh jkf'k ds 1&1@2 xquk

dn
jde dh dVkSrh iznku dh tk;sxhA vuqlU/kku ,oa fodkl dh ;g lqfo/kk dEiuh ds O;olk; esa gh gksuh

La
pkfg, rFkk fu/kkZfjr izkf/kdkjh }kjk vuqeksfnr gksuh pkfg,A fdlh dEiuh dsk bl dVkSrh dh ik=rk
mlh le; izkIr gksxh] tc fd ,sls vuqlU/kku ,oa fodkl dh lqfo/kk esa lg;ksx ds fy, rFkk ml

),
lqfo/kk ds fy, j[ks x;s ys[kksa ds vads{k.k ds fy, dEiuh us fu/kkZfjr izkf/kdkjh ds lkFk le>kSrk dj

ity
fy;k gksA

rs
mi;ZqDr of.kZr O;; ds lEcU/k esa bl vf/kfu; dh vU; fdlh O;oLFkk ds vUrxZr dksbZ dVkSrh

ive
ugha nh tk;sxhA

Un
(ii) ckgjh laLFkk dks oSKkfud vuqla/kku dk;Ze pykus gsrq va'knku (Contribution
to outsiders) & fuEufyf[kr laLFkkvksa dks oSKkfud vuql/a kku ds fy, mi;ksx esa ykus gsrq dskbZ Hkqxrku
ed
djnkrk us xr o"kZ esa fd;k gS rks ,sl Hkqxrku ds 1&1@4 xq.kk jkf'k dh dVkSrh nh tk;sxh] pkgs og
m
vuqlU/kku dk;Z djnkrk ds O;olk; ls lEcfU/kr gks ;k u gks&
ee

d vuqeksfnr oSKkfud vuqla/kku la?k] vuqeksfnr fo'ofo|ky;] egkfo|ky; ;k vU; dksbZ


laLFkk ;k Hkkjr esa iathd`r dEiuh ftudk ms'; oSKkfud vuqlU/kku ds dk;Z djuk gks]
(D

[k lkekftd foKku vuqlU/kku ;k lkaf[;dh; vuqlU/kku ds fy, vuqeksfnr fo'ofo|ky;]


e

dkyst ;k fdlh vU; laLFkk dksA [/kkjk 35 (1)(ii) rFkk (iii)]


it ut

(iii) jk"Vh; iz;ksx'kkyk dks va'knku Contribution to National Laboratory& ;fn


st

djnkrk us fdlh jk"Vh; iz;ksx'kkyk (National Laboratory) dks vFkok fdlh fo'ofo|ky; dks vFkok
In

fdlh Hkkjrh; rduhdh laLFkku (Indian Institute of Technology) dks vFkok fdlh fufnZ"V O;fDr dks
ti

dksbZ Hkqxrku bl funsZ'k ds lkFk fd;k gS fd ml jkf'k dk mi;ksx fu/kkZfjr izkf/kdkjh }kjk vuqeksfnr
ra

oSKkfud vuqlU/kku dk;Ze ds fy, fd;k tk;sxk] rks ,sls Hkqxrku dh jde ds 1&1@4 xquk jkf'k ds
a

cjkcj dVkSrh Lohd`r gksxhA ,slk gksus ij fQj ml Hkqxrku ds fy, vU; fdlh izko/kku ds vUrxZr
Bh

dVkSrh Lohd`r ugha gksxhA fu/kkZfjr izkf/kdkjh vuqeksnu Lohdkj djus ls iwoZ ml laLFkk dh vuqlU/kku
djus dh {kerk ds ckjs esa lUrqf"V izkIr djsxk rFkk egkfuns'kd vk;dj eqfDr dks viuh fjiksVZ izLrqr
va

djsxkA
sh

2 ,dLo rFk fr&LokfeRo ij O;; (Expenditure on Patent and Copy-right) /kkjk 35A
Vi

;fn djnkrk us vius O;olk; gsrq ,dLo ;k d`fr LokfeRo ds vf/kdkjksa dks izkIr djus ds fy,
in

1-4-1998 ls igys dksbZ iwthxr O;; fd;k gS rks ,sls O;; ds lEcU/k esa 14 leku okf"kZd fdLrksa esa
Ja

dVkSrh iznku dh tk;sxhA ftl xr o"kZ esa ,slk O;; gqvk gS] ml xr o"kZ ls izkjEHk djrs gq, yxkrkj
14 xr o"kksZa esa ;g dVkSrh iznku dh tk;sxhA ;fn ,sls vf/kdkjksa dk izkjEHk djnkrk dks izkIr fd, tkus
ls iwoZ gh gks pqdk gks] rks ftrus lEiw.kZ o"kZ mu vf/kdkjksa ds izkjEHk gksus dh frfFk ls djnkrk }kjk izkIr

B.Com.-II/V/179
fd, tkus rd chr pqds gSa] mrus o"kZ 14 o"kksZa dh vof/k esa ls de dj fn, tk;saxs rFkk 'sk"k o"kksZa dh
vof/k esa ;g dVkSrh leku okf"kZd fdLrksa esa iznku dh tk;sxhA ijUrq ;fn 14 o"kZ ;k vf/kd chr pqds
gksa] rks iwthxr O;;dh iwjh dVkSrh mlh xr o"kZ esa iznku dj nh tk;sxh] ftl xr o"kZ esa djnkrk us
mu vf/kdkjksa dks izkIr fd;k gSA

un
;fn ,slk vf/kdkj fu/kkZfjr le; ls iwoZ lekIr gks tkrk gS rks ftruh jkf'k dh dVkSrh nsuk 'ks"k jg

dn
x;k gS] mruh jkf'k dh dVkSrh ml o"kZ Lohd`r dh tkosxh ftl o"kZ esa ,slk vf/kdkj lekIr gqvk gSA

La
;fn ,sls vf/kdkj dks csp fn;k tkrk gS rks fo; okys o"kZ esa ykHk ;k gkfu dh x.kuk fuEu
izdkj dh tkosxh %

),
ity
v ;fn fo; ewY; vifyf[kr ewY; ls de gks %

rs
O;kolkf;d gkfu = vifyf[kr ewY; & fo; ewY;

ive
c ;fn fo; ewY; vifyf[kr ewY; ls vf/kd gks ijUrq ewY; ykxr ls vf/kd u gks%

Un
O;kolkf;d ykHk = fo; ewY; &vifyf[kr ewY;
l ;fn fo; ewY; ewy ykxr ls vf/kd gks rks %
ed
m
(i) O;kolkf;d ykHk = ewy ykxr &vifyf[kr ewY;
ee

rFkk (ii) iwathxr ykHk %


(D

d ;fn vf/kdkj 36 ekg ls vf/kd vof/k ds fy, djnkrk ds ikl u jgk gks rks
e

vYidkyhu iwath ykHk = fo; ewY; &ewy ykxr


ut

[k ;fn vf/kdkj 36 ekg ls vf/kd vof/k ds fy, djnkrk ds ikl u jgk gks rks
it
st

nh?kZdkyhu iwath ykHk = fo; ewY; & ewy ykxr x


In

vf/kdkj fo; okys o"kZ dk lwpdkad


ti

vf/kdkj izkfIr okys o"kZ dk lwpdkad


ra

uksV % ^iwath ykHk^ dk foLr`r fooj.k vxyk vH;kl esa fn;k tk;sxkA
a
Bh

xr o"kZ 1998&99 ;k blds ckn fd;s ,sls O;;ksa dks vewrZ lEifk ekudj bu ij gzkl dh NwV
nh tkrh gSA
va

3 nwj lapkj lsokvksa ds lapkyu dk ykblsUl izkIr djus ds O;; (Expenditure for
sh

obtaining licence to operate tele-communication services) /kkjk 35ABB


Vi

(i) ;fn djnkrk us nwjlapkj lsokvksa ds ifjpkyu dk vf/kdkj izkIr djus ds fy, iwathxr izd`fr dk
dksbZ O;; fd;k x;k gS rFkk blds fy, ykblsal izkIr djus gsrq okLro esa Hkqxrku fd;k tk pqdk
in

gS rks ,sls O;; dh izR;sd lEcfU/kr xr o"kZ esa leku fdLrksa esa dVkSrh iznku dh tk;sxhA bl
Ja

dVkSrh dk izkjEHk ml xr o"kZ esa gksxk ftlesa ykblsal Qhl dk okLro esa Hkqxrku fd;k x;k
gS rFkk ml xr o"kZ rd ;g dVkSrh pkyw jgsxh ftl xr o"kZ rd ykblsal ftlds fy, Qhl
dk Hkqxrku fd;k x;k gS izHkkoh jgrk gSA bl izdkj ;fn ykblsal dh vof/k 20 o"kZ gks] rks lEiw.kZ
O;; dh dVkSrh 20 leku fdLrksa esa nh tk;sxhA
B.Com.-II/V/180
(ii) ;fn djnkrk }kjk nwjlapkj lsokvksa ds ifjpkyu dk vf/kdkj izkIr djus ds fy, iwathxr izd`fr
dk O;; O;olk; izkjEHk gksus ls iwoZ fd;k x;k gS] rks ;g dVkSrh ml xr o"kZ ls izkjEHk gksxh
ftl xr o"kZ esa O;olk; izkjEHk gqvk gSA

un
(iii) ;fn djnkrk }kjk ykblsal dk gLrkarj.k dj fn;k tkrk gS rFkk gLrkUrj.k ij izkIr jkf'k iwath
izd`fr dh ml jkf'k ls de gS ftldh dVkSrh feyuk vHkh ckdh gS] rks ,slh deh okyh jkf'k

dn
dh dVkSrh gLrkUrj.k okys xr o"kZ esa ns nh tk;sxhA

La
(iv) ;fn djnkrk }kjk ykblsal dk iw.kZ vkaf'kd :i ls gLrkUrj.k dj fn;k tkrk gS rFkk gLrkUrj.k
ij izkIr jkf'k iwathxr izd`fr dh ml jkf'k ls vf/kd gS ftldh dVkSrh feyuk vHkh ckdh gS

),
ity
rks ,sls vkf/kD; dh jkf'k esa mruh jkf'k O;olk; dh vk; ekuh tk;sxhA ftruh jkf'k dh dVkSrh
ml le; rd djnkrk fey pqdh gS O;olk; dh ;g vk; gLrkUrj.k okys o"kZ dh ekuh tk;sxh

rs
pkgs og O;olk; pkyw gks ;k igys gh cUn gks pqdk gks ,sls xr o"kZ esa rFkk mlds i'pkr~ vkxs

ive
ds xr o"kksZa esa ;g dVkSrh ugha feysxhA

Un
(v) ;fn djnkrk }kjk ykblsal d vkaf'kd gLrkUrj.k fd;k x;k gS rFkk gLrkUrj.k izkIr jkf'k
iwathxr izd`fr dh ml jkf'k ls de gS ftldh dVkSrh feyuk vHkh ckdh gS rks ,slh deh okys
ed
jkf'k dh dVkSrh ml ykblsal dh 'ks"k cph vof/k esa leku fd'rksa esa nh tk;sxhA
m
(vi) ;fn ,dhdj.k (amalgamation) ;k i`FkDdhdj.k (demerger) dh fdlh ;kstuk ds vUrxZr
ee

,dhd`r ;k i`FkDdhd`r dEiuh ds }kjk viuk ykblsal ,dhdkkZ ;k ifj.kkeh dEiuh tks ,d
Hkkjrh; dEiuh gksuh pkfg, ds i{k esa cspuk vU; fdlh izdkj ls gLrkUrfjr fd;k x;k gS rks
(D

bl /kkjk ds izko/kku ,dhdrkZ ;k ifj.kkeh dEiuh ij ;FkklEHko mlh izdkj ykxw gksx
a s ftl izdkj
e

,dhdj.k ;k i`FkDdhdj.k u gksus dh fLFkfr esa os ,dhd`r ;k i`FkDdhd`r dEiuh ij ykxw gksrsA
ut

(vii) ftl O;; dh dVkSrh bl /kkjk ds varxZr fey pqdh gS ml O;; ds fy, /kkjk 32 1 ds rgr
it
st

gzkl dh NwV fdlh Hkh xr o"kZ esa ugha feysxhA


In

Li"Vhdj.k &
ti
ra

d ftl xr o"kZ esa ykblsl


a dk gLrkUrj.k ;k fo; gksrk gS ml xr o"kZ esa ;g dVkSrh ugha nh tkrh
gSA
a
Bh

[k ykblsl
a ds fo; ij gksus okyh gkfu dks fo; okys o"kZ esa vfUre dVkSrh ds :i esa ?kVk;k tkosxkA
4 mi;qZ ifj;kstukvksa ;k ;kstukvksa ij O;;
va

(Expenditure on eligible projects or schemes) /kkjk 35AC)


;fn djnkrk us lkoZtfud {ks= okyh fdlh dEiuh dks ;k LFkkuh; lkk ;k jk"Vh; lfefr
sh

(National Committee) }kjk vuqeksfnr fdlh la?k ;k laLFkk dks fdlh mi;qDr ifj;kstuk ;k ;kstuk
Vi

(eligible project or scheme) ds f;kUo;u gsrq xr o"kZ esa dksbZ Hkqxrku fd;k gS rks ,slk Hkqxrku dVkSrh
in

&;ksX; gksxkA bl dVkSrh dks izkIr djus ds fy, djnkrk dks Hkqxrku izkIr djus okyh laLFkk ls ,d
Ja

izek.k&i= izkIr djds viuh vk; dh fooj.k ds lkFk layXu djuk gksxkA
;fn djnkrk ,d dEiuh gS rks bl /kkjk ds vUrxZr dVkSrh izkIr djus ds fy, mi;ZqDr izdkj
ls Hkqxrku dj ldrh gS vFkok Lo;a Hkh ,slh mi;qDr ifj;kstuk ij izR;{k O;; dj ldrh gSA ;fn
dEiuh us Lo;a us izR;{k :i ls O;; fd;k gS rks mls pkVZMZ ,dkm.Vs.V dk ,d izek.k&i= izkIr djds
B.Com.-II/V/181
viuh vk; dh fooj.kh ds lkFk layXu djuk gksxkA
;fn fdlh O;; ds lEcU/k esa djnkrk dks bl /kkjk ds vUrxZr dVkSrh fey pqdh gS rks fQj
mlh O;; ds lEcU/k esa fdlh vU; /kkjk ds vUrxZr mlh xr o"kZ esa ;k vU; fdlh xr o"kZ esa dksbZ

un
dVkSrh ugha feysxhA

dn
fdl laLFkk ;k la?k dks jk"Vh; lfefr }kjk fn;k x;k vuqeksnu ,d dkj.k crkvks uksfVl nsdj
lekIr fd;k tk ldrk gS] ;fn jk"Vh; lfefr bl ckr ls larq"V gks fd og ifj;kstuk ;k ;kstuk

La
fu/kkZfjr 'krksZa ds vuqlkj ugha py jgh gSA blh izdkj ;fn jk"Vh; lfefr bl ckr ls larq"V gks fd
vf/klwfpr ifj;kstuk ;k ;kstuk fu/kkZfjr 'krksZa ds vuqlkj ugha py jgh gSA blh izdkj ;fn jk"Vh;

),
ity
lfefr bl ckr ls larq"V gks fd vf/klwfpr ifj;kstuk ;k ;kstuk fu/kkZfjr 'krksZa ds vuqlkj ugha py
jgh gS] rks ,slh vf/klwpuk dks lekIr Hkh fd;k tk ldrk gS rFkk ml ifj;kstuk ;k ;kstuk dks cUn

rs
Hkh fd;k tk ldrk gSA

ive
Li"Vhdj.k&

Un
mi;qDr ifj;kstuk dk vFkZ turk ds lkekftd rFkk vkfFkZd dY;k.k ds fy, cukbZ xbZ fdlh ,slh
ifj;kstuk ;k ;kstuk ls gS tks bl lEcU/k esa dsUnzh; ljdkj ls vuqeksfnr gks pqdh gSA
ed
m
5 fofufnZ"V O;olk; ij iwathxr O;;ksa ds lEcU/k esa dVkSrh
(Deduction in respect of expenditure on specified business) /kkjk 35AD)
ee

fufnZ"V O;olk; ds lEcU/k ea fd;s x;s iwathxr O;;ksa dh lEiw.kZ jkf'k ml xr o"kZ esa dVkSrh
(D

;ksX; gksrh gS ftlesa ;g [kpZ fd;s x;s gSaA ,sls O;olk; ds lEcU/k esa Hkwfe] [;kfr ;k fokh; izys[kksa
ij fd;s x;s iwathxr O;;ksa ds lEcU/k esa ;g dVkSrh Lohd`r ugha dh tkrh gSA O;olk; izkjEHk gksus
e
ut

ls iwoZ ds iwathxr O;; ml xr o"kZ esa Lohd`r fd;s tkrs gSa ftl xr o"kZ esa O;olk; dk dkjksckj izFke
it

ckj izkjEHk gqvk gksA


st

Li"Vhdj.k
In

fofufnZ"V O;olk; dk rkRi;Z fuEufyf[kr O;olk;ksa ls gS%


ti

(i) 'khrkxkj J`a[kyk lqfo/kkvksa (Cold Chain Facilities) dh LFkkiuk rFkk lapkyu
ra

(ii) d`f"k mit ds Hk.Mkj.k ds fy, Hk.Mkjd`g dh lqfo/kk dh LFkkiuk ,oa lapkyu
a
Bh

(iii) ns'k ds vkj&ikj izkd`frd xSl ;k dPps ;k isVksfy;e rsy ikbiykbu usVodZ] forj.k ds fy,
foNkuk rFkk mldk lapkyu djuk dsoy Hkkjrh; dEiuh djnkrk dh n'kk esa
va

6 xzkeh.k fodkl dk;Ze ds fy, la?kksa ;k laLFkkuksa dk Hkqxrku


sh

(Payment to Associations or Institutions for Rural Development Programmes)


Vi

/kkjk 35CCA)
(i) ;fn djnkrk us dsUnzh; ljdkj }kjk bl lEcU/k esa vf/klwfpr ,oa LFkkfir xzkeh.k fodkl ds fy,
in

jk"Vh; dks"k (National Fund For Rural Development) vFkok jk"Vh; 'kgjh xjhch mUewyu dks"k
Ja

(National Urban Poverty Eradication Fund) esa dksbZ jde tek djkbZ gS] rks djnkrk }kjk xr
o"kZ esa tek djkbZ xbZ lEiw.kZ jkf'k dh dVkSrh lHkh djnkrkvksa ds fy, Lohd`r gksxhA

B.Com.-II/V/182
(ii) 1 ekpZ] 1983 ls iwoZ vuqeksfnr gq, rFkk izkjEHk gq, fdlh xzkeh.k fodkl dk;Ze ds fy, fdlh
vuqeksfnr la?k laLFkk dks xr o"kZ esa fd;s x;s Hkqxrku dh lEiw.kZ jkf'k dh dVkSrh lHkh djnkrkvksa
ds fy, Lohd`r gksrh gSA

un
(iii) ;fn fdlh Hkqxrku dh dVkSrh bl /kkjk ds vUrxZr Lohd`r dj nh tkrh gS rks ,sls Hkqxrku ds
lEcU/k esa mlh xr o"kZ esa ;k vU; fdlh xr o"kZ esa vU; fdlh /kkjk ds vUrxZr dVkSrh Lohd`r

dn
ugha dh tk;sxhA

La
7 izkjfEHkd O;; (Preliminary Expenses) /kkjk 35 D)
;fn dVkSrh dsoy Hkkjrh; dEiuh vFkok Hkkjr esa fuoklh xSj&dEiuh djnkvksa dks gh

),
ity
miyC/k gSA
v dVkSrh ;ksX; jkf'k (Qualifying Amount) dk fu/kkZj.k%

rs
dVkSrh ;ksX; jkf'k dk fu/kkZj.k fuEu izdkj fd;k tkrk gS%

ive
(I) lHkh izdkj ds djnkrkvksa ds fy, dVkSrh&;ksX; O;;%

Un
(i) lEHkkoukvksa dh fjiksVZ (Feasibility Report) rS;kj djus ij O;;A
(ii) ifj;kstuk fjiksVZ (Project Report) rS;kj djus ij O;;A
ed
(iii) cktkj losZ{k.k (Market Survey) vFkok djnkrk ds O;olk; ds fy, vko';d vU; fdlh Hkh
m
losZ{k.k ij O;;A
djnkrk ds O;olk; ls lEcfU/kr ^bUthfu;fjax lsokvksa* (Engineering Services) ij O;;A
ee

(iv)
(v) djnkrkk rFkk fdlh vU; O;fDr ds chp fdlh ,sls le>kSrs ds fy[kus ds dkuwuh O;;] tks
(D

djnkrk ds O;olk; dks LFkkfir djus vFkok lapkfyr djus ds ms'; ls fd;k x;k gSA
vU; dksbZ O;; tks bl dVkSrh ds fy, fu/kkZfjr dj fn;k x;k gSA
e

(vi)
ut

(II) Hkkjrh; dEiuh ds fy, dVkSrh ;ksX; vfrfjDr O;;%


it

ik"kZn lhek fu;e (Memorandum of Association) rFkk ik"kZn vUrfuZ;e (Articles of


st

(i)
Association) dks fy[kus ds dkuwuh O;;A
In

(ii) ik"kZn lhek fu;e rFkk ik"kZn vUrfuZ;e dks Niokus ds O;;A
ti

(iii) dEiuh dk Hkkjrh; dEiuh vf/kfu;e] 1956 ds vUrxZr iathdj.k djokus dk 'kqYdA
ra

(vi) va'kksa ,oa _.k &i=ksa ds fuxZeu ds lEcU/k eas vfHkxksiu deh'ku ;k nykyh rFkk izfooj.k dks
a

fy[kokus] Vkbi djokus rFkk foKkfir djookus ds O;;A


Bh
va

c dVkSrh Lohr djus ds fy;s vko';d 'krsZa%


bl dVkSrh ls lEcfU/kr 'krsZa ,oa izfrcU/k fuEufyf[kr gSa&
sh

(i) ;g dVkSrh dsoy mu O;;ksa ds lEcU/k esa nh tkrh gS tks O;olk; izkjEHk gksus ls iwoZ gq, gSaA
Vi

;fn ,sls O;; O;olk; ds izkjEHk gksus ds i'pkr gq, gksa rks bl /kkjk d vUrxZr dVkSrh mlh
le; iznku dh tk;sxh tcfd ;s O;; djnkrk ds mie dk foLrkj djus vFkok fdlh u;h
in

bdkbZ dh LFkkiuk djus ds lEcU/k esa gq, gksaA


Ja

(ii) bl /kkjk ds vUrxZr dVkSrh mlh le; nh tk;sxh] tcfd ,sls O;; gksus okys xr o"kZ ds [kkrksa
dk fdlh pkVZMZ ,dkm.Vs.V ls vads{k.k djok fy;k x;k gks rFkk djnkrkus fu/kkZfjr QkeZ esa
vads{k.k fjiksVZ is'k dj nh gksA
B.Com.-II/V/183
l dVkSrh ;ksX; O;;ksa dh vf/kdre lhek
bl /kkjk ds vUrxZr dVkSrh ;ksX; O;;ksa dh dqy jkf'k ;fn fuEu lhek ls vf/kd gks rks
vkf/kD; dh jkf'k ij dVkSrh ugha nh tk;sxh&
(I) ;fn djnkrk ,d Hkkrh; dEiuh gks rks ;kstuk dh ykxr 5 izfr'kr dk vFkok dEiuh ds

un
O;olk; esa fofu;ksftr iwath dk 5 izfr'krA

dn
;g dEiuh dh bPNk ij gS fd og ;kstuk dh ykxr vFkok O;olk; esa fofu;ksftr iwath
esa ls fdlh Hkh vk/kkj ij vf/kdre lhek dk ykHk mBkosA

La
(II) ;fn djnkrk vU; dksbZ O;fDr gks rks ;kstuk dh ykxr dk 5 izfr'krA

),
Li"Vhdj.k % ;kstuk dh ykxr ls rkRi;Z djnkrk dh iqLrdksa esa ml xr o"kZ ds vfUre fnu ftl

ity
xr o"kZ ls dVkSrh izkjEHk gqbZ iqLrdksa esa fn[kkbZ xbZ LFkk;h lEifk;ksa dh okLrfod ykxr ls gSA djnkrk

rs
ds vkS|ksfxd mie ds foLrkj dh n'kkesa vFkok fdlh u;h vkS|ksfxd bdkbZ dh LFkkiuk dh n'kk esa

ive
dsoy mu LFkk;h lEifk;ksa dh ykxr yh tk;sxh tks bl lEcU/k esa izkIr dh x;h gSaA

Un
dVkSrh dh fof/k& bl /kkjk ds vUrxZr dVkSrh &;ksX; O;;ksa dh lEiw.kZ jkf'k dh ,d lkFk dVkSrh
ugha nh tkrh] fdUrq ikp leku okf"kZd fdLrksa esa dVkSrh nh tkrh gSA
ed
izFke fdLr dh dVkSrh ml xr o"kZ esa nh tkrh gS] ftl xr o"kZ esa O;olk; izkjEHk gqvk gS ;k
m
mie dk foLrkj iw.kZ gqvk gS] ;k ubZ bdkbZ us mRiknu dk;Z izkjEHk fd;k gSA 'ks"k fdLrksa dh dVkSrh
yxkrkj e ls vkxs ds pkj xr o"kksZa esa nh tk;sxhA
ee

;fn fdlh Hkkjrh; dEiuh dks bl /kkjk ds vUrxZr izkjfEHkd O;;ksa ds lEcU/k esadVkSrh ikus dk
(D

gd gks rFkk bl dVkSrh ds fy;s fufnZ"V vof/k 5 o"kZ lekIr gksus ls iwoZ ,dhdj.k ;k i`FkDdhdj.k
e

dh fdlh ;kstuk ds vUrxZr ml dEiuh dk mie fdlh vU; dEiuh dks gLrkUrfjr dj fn;k x;k
ut

gks] rks fQj ,sls ,dhdj.k ;k i`FkDdhdj.k okys xr o"kZ esa rFkk mlls vkxs 'ks"k vof/k esa bu O;;ksa dh
it

dVkSrh ,dhdj.kdkkZ ;k ifj.kkeh dEiuh dks feysxhA ;g dVkSrh ml ,dhdj.kdkkZ ;k ifj.kkeh


st

dEiuh dks mlh izdkj ls feysxh] ftl izdkj ,slk ,dhdj.k ;k i`FkDdhdj.k u gksus dh fLFkfr esa
In

,dhd`r ;k i`FkDdhd`r dEiuh dks feyrhA


ti
ra

;fn fdlh O;; ds lEcU/k esa bl /kkjk ds vUrxZr dVkSrh ekaxh xbZ gS rFk Lohdkj dj yh xbZ
a

gS] rks fQj mlh O;; ds lEcU/k esa mlh dj&fu/kkZj.k o"kZ esa ;k vU; fdlh dj&fu/kkZj.k o"kZ esa vU;
Bh

fdlh /kkjk ds vUrxZr dksbZ dVkSrh Lohdk;Z ugha gksxhA


8 ,dhdj.k ;k i`FkDdhdj.k ds ekeys esa O;;ksa dk ifj'kks/ku
va

(Amortisation of exdpenditure in case of amalgamation or demerger) /kkjk 35 DD)


sh

;fn 1-4-1999 dks ;k mlds i'pkr~ fdlh Hkkjrh; dEiuh us dksbZ ,slk O;; fd;k gS] tks iw.kZr%
Vi

rFkk dsoy fdlh mie ds ,dhdj.k ;k i`FkDdhdj.k ds ms';ksa ds fy;s gh gqvkgS] rks ,sls O;; dh
5 leku okf"kZd fdLrksa esa dVkSrh feysxhA izFke fdLr dh dVkSrh ml xr o"kZ esa Lohdk;Z gksxh] ftl
in

xr o"kZ esa ,dhdj.k ;k i`FkDdhdj.k gqvk gS rFkk 'ks"k fdLrksa dh dVkSrh rqjUr vxys pkj yxkrkj xr
Ja

o"kksZa esa Lohdk;Z gksxhA ,sls O;; dh bl vf/kfu;e ds vU; fdlh Hkh izko/kku ds vUrxZr dksbZ dVkSrh
Lohdk;Z ugha gksxhA

B.Com.-II/V/184
9 ,sfPNd lsokfuo`fk ;kstuk ds vUrxZr O;;kssa dk ifj'kks/ku
(Amortisation of exdpenditure under voluntary retirement scheme) /kkjk 35 DD)
djnkrk }kjk fdlh Hkh xr o"kZ esa ,sfPNd lsokfuo`fk ;kstuk ds vUrxZr deZpkjh dks fd;s x;s
Hkqxrku dh 5 leku okf"kZd fdLrksa esa dVkSrh feysxhA izFke fdLr dh dVkSrh ml xr o"kZ esa Lohdk;Z

un
gksxh] ftl xr o"kZ esa ,slk Hkqxrku fd;k x;k gS rFkk 'ks"k fdLrksa dh dVkSrh rqjUr vxys pkj yxkrkj

dn
o"kksZa esa Lohdk;Z gksxhA ,sls O;; dh bl vf/kfu;e ds vU; fdlh Hkh izko/kku ds vUrxZr dVkSrh Lohdk;Z
ugha gksxhA

La
10 dqN [kfutksa dh [kkst vkfn ij O;;

),
(Expendiure on prospecting etc. for certain minerals) /kkjk 35 E)

ity
;g dVkSrh dsoy Hkkjrh; dEiuh rFkk Hkkjr esa fuoklh xSj&dEiuh djnkrkvksa dks gh iznku

rs
dh tkrh gSA ;g dVkSrh mu O;fDr;ksa dks nh tkrh gS tks [kfutksa dks [kkstus] fudkyus ;k mRiknu

ive
djus dk dk;Z esa yxs gq, gSaA

Un
dVkSrh&;ksX; O;; & bl /kkjk ds vUrxZr mu O;;ksa dh dVkSrh feyrh gS tks lkroha
vuqlwph esa mYysf[kr [kfutksa dh [kkst ij vFkok ,sls [kfutksa okyh [kkuksa ds fodkl ij vFkok ,sls
ed
[kfutksa ds izkd`frd Hk.Mkjksa dh [kkst rFkk fodkl ij gq, gSaA bu dVkSrh &;ksX; O;;ksa esa dsoy os O;;
'kkfey fd;s tk;saxs tks O;kikfjd mRiknu izkjEHk gksus okys xr o"kZ esa rFkk mlls iwoZ ds pkj o"kksZa esa
m

gq, gSaA
ee

bl /kkjk ds vUrxZr dVkSrh&;ksX; jkf'k esa fuEufyf[kr O;;ksa dks 'kkfey ugha fd;k tk;sxk%
(D

1 ftl tehu esa ,sls [kfutksa dk lzksr gS] ml tehu dks izkIr djus vFkok ml tehu ds lEcU/k esa
e

vf/kdkjksa dks izkIr djus ds fy, fd, x, O;;A


ut

2 ,sls [kfutksa dks izkIr djus vFkok mu [kfutksa ds lEcU/k esa vf/kdkjksa dks izkIr djus dss fy, fd;s
it
st

x;s O;;A
In

3 fdlh Hkou] e'khu ;k IykUV ;k QuhZpj ds lEcU/k eas iwathxr izd`fr ds ,sls O;; ftuds
ti

lEcU/k eas /kkjk 32 ds vUrxZr gzkl dh NwV miyC/k gSA


ra

dVkSrh dh fof/k&bl
fof/k& /kkjk ds vUrZxr dVkSrh&;ksX; O;; dh dVkSrh nl leku okf"kZd fdLrksa esa nh tkrh
a
Bh

gSA izFke fdLr dh dVkSrh ml xr o"kZ esa iznku dh tkrh gS ftl xr o"kZ esa O;kikfjd mRiknu izkjEHk gqvk
gSA 'ks"k ukS fdLrksa dh dVkSrh mlls rqjUr ckn ds yxkrkj e ls ukS xr o"kksaZ esa nh tkrh gSA
va

;fn fdlh xr o"kZ eas lEcfU/kr [kku dh vk;] dVkSrh dh jkf'k ls de gks] rks ml xr o"kZ esa
sh

dsoy mruh gh jkf'k dh dVkSrh nh tk;sxh] ftlls vk; 'kwU; jg tk;s rFkk 'ks"k jkf'k ftldh dVkSrh
ugha fey ldh gS dks vxys o"kZ dh dVkSrh okyh fdLr esa tksMd
+ j dVkSrh nh tk;sxhA bl izdkj izR;sd
Vi

xr o"kZ dh v'kksf/kr dVkSrh dh jde dks vxys o"kZ dh dVkSrh dh fdLr esa tksM+ fn;k tk;sxk rFkk
in

;g izf;k nlosa o"kZ rd pyrh jgsxhA nlosa o"kZ esa Hkh ;fn v'kksf/kr dVkSrh dh jkf'k cp tkrh gS
Ja

rks mldks vkxs ys tkus dk vf/kdkj ugha gSA vr% nlosa o"kZ esa lEiw.kZ v'kksf/kr dVkSrh dh jde dks
?kVkuk gksxk pkgs mlls ml xr o"kZ dh vk; _.kkRed gks tk;sA
;fn fdlh Hkkjrh; dEiuh dks bl /kkjk ds vUrxZr ,sls O;;ksa ds lEcU/k esa dVkSrh ikus dk gd
B.Com.-II/V/185
gks rFkk bl dVkSrh ds fy, 10 o"kksZa dh fufnZ"V vof/k lekIr gksus ls iwoZ ,dhdj.k ;k i`FkDdhdj.k
dh fdlh ;kstuk ds vUrxZr ml dEiuh dk mie fdlh vU; Hkkjrh; dEiuh dks gLrkUrfjr dj
fn;k x;k gks] rks fQj ,sls ,dhdj.k ;k i`FkDdhdj.k okys xr o"kZ esa ,dhd`r ;k i`FkDdhdj.k dEiuh
dks bl /kkjk ds vUrxZr ,sls O;;ksa ds lEcU/k esa dksbZ dVkSrh ugha feysxh rFkk mlds LFkku ij ,dhdrkZ

un
;k ifj.kkeh dEiuh dks ;g dVkSrh mlh izdkj feysxh] ftl izdkj ,slk ,dhdj.k ;k i`FkDdhdj.k u

dn
gksus dh fLFkfr esa ,dhd`r ;k i`FkDdhdj.k dEiuh dks feyrhA

La
;fn fdlh O;; ds lEcU/k esa bl /kkjk ds vUrxZr dVkSrh ekaxh xbZ gS rFkk Lohdkj dj yh
xbZ gS] rks fQj mlh O;; ds lEcU/k esa mlh dj&fu/kkZj.k o"kZ esa ;k vU; fdlh dj fu/kkZj.k o"kZ esa bl

),
vf/kfu;e ds vU; fdlh Hkh izko/kku ds vUrxZr dksbZ dVkSrh Lohdk;Z ugha gksxhA

ity
mnkgj.k (Illustration) 7.1 :

rs
ive
From the following information given by Shri Mohit Gupta for the previous year 2009-10
you are required to calculate the amount of deduction to be allowed to him in computation of his

Un
income from Business or Profession for the assessment year 2010-11.
ed
(i) He is owner of a small industry which commenced business on 15th January, 1997.
Before commencement of business he incurred an expenditure of Rs. 8,60,000 as preliminary ex-
m
penses in 1995 and 1996. The actual cost of the fixed assets on 31st March, 1997 was Rs. 1,90,00,000.
ee

(ii) In the year 2008 and 2009 he again incurred an expenditure of Rs. 18,00,000as preliminary
(D

expenses in respect of extension of his industrial undertaking. The extension was completed by 30th Sept.
2009. The actual cost of the fixed assets as on 31st March, 2010 was Rs. 4 crore and 80 lakhs, out of
e
ut

which assets costing Rs. 3 crores were acquired for the purpose of expansion of undertaking.
it

(iii) Mr. Mohit is also engaged in the business of mining since 1992. During the previous year
st

2009-10 he starts commercial production on a new mine at Udaipur. Expenses incurred in


In

connection with the new mine are as follows:


ti
ra

Rs.
a

(a) Acquisition of site on 30th September, 2005 800000


Bh

(b) Expenses incurred for exploring and locating mineral upto


va

31st March, 2005 300000


(c) Expenses incurred for exploring and locating mineral after 6,35,000
sh

31st March, 2005


Vi

(Out of it Rs. 35,000 was met by the State Government)


in

Income from old and new mine during the previous year 2009-10 amounted to Rs.45,000.
Ja

(iv) One of his employee took retirement on 1st Feb., 2010 under a scheme of Voluntary retirement
and Mr. Mohit paid him Rs. 3,50,000 as compensation for the same.
(v) During the previous year he made payment of Rs. 18,000 to the National Fund for Rural
Development.

B.Com.-II/V/186
Jh eksfgr xqIrk }kjk xr o"kZ 2009&10 ds fy;s nh x;h fuEu lwpukvksa ls vkidks dj&
fu/kkZj.k o"kZ 2010&11 ds fy;s mudh O;kikj vFkok is'ks dh vk; dh x.kuk djus ds fy, nh tkus okyh
dVkSrh dh jkf'k dk fu/kkZj.k djuk gS&
(i) og ,d NksVs m|ksx dk ekfyd gS ftlus 15 tuojh] 1997 dks O;kikj izkjEHk fd;k FkkA O;kikj

un
izkjEHk djus ls iwoZ mlus o"kZ 1995 ,oa 1996 esa 8]60]000 :i;s izkjfEHkd O;; ds :i esa [kpZ fd;sA 31

dn
ekpZ] 1997 dks LFkk;h lEifk;ksa dh okLrfod ykxr 1]90]00]000 #i;s FkhA
o"kZ 2008 ,oa 2009 esa mlus iqu% ,d vkS|ksfxd mie ds foLrkj ij 18 yk[k #i;s izkjfEHkd

La
(ii)
O;; ds :i esa [kpZ fd;sA mie dk foLrkj 30 flrEcj] 2009 dks iwjk gqvkA 31 ekpZ 2010 dks mldh

),
LFkkbZ lEifk;ksa dh okLrfod ykxr 4 djksM+ ,oa 80 yk[k #i;s Fkh ftlesa ls 3 djksM+ :i;s ewY; dh

ity
lEifk;ka mie ds foLrkj ds lEcU/k esa izkIr dh xbZ FkhA

rs
(iii) Jh eksfgr o"kZ 1992 ls [kuu dk;Z esa Hkh yxk gqvk gSA xr o"kZ 2009&10 esa mlus mn;iqj esa ,d ubZ

ive
[kku ij O;kikfjd mRiknu izkjEHk fd;kA ubZ [kku ds lEcU/k essa fd;s x;s O;; fuEu izdkj Fks &
#i;s

Un
v 30 flrEcj] 2005 dks LFky dh izkfIr ij O;; 8]00]000
c 31 ekpZ] 2005 rd [kfutkas dks [kkstus ,oa fu/kkZj.k ds fy;s fd;s x;s O;; 3]00]000
ed
l 31 ekpZ] 2005 ds ckn [kfutksa ds [kkstus ,oa fu/kkZj.k ds fy;s
fd;s x;s O;; 6]35]000
m

blesa ls 35]000 #i;s jkT; ljdkj us ogu fd;s


ee

xr o"kZ 2009&10 esa ubZ ,oa iqjkuh [kku ls 45]000 #i;s dh vk; gqbZA
(D

(iv) 1 Qjojh] 2010 dk mlds ,d deZpkjh us LoSfPNd lsokfuo`fk ;kstuk ds vUrxZr lsokfuo`fk xzg.k
dh rFkk Jh eksfgr us blds fy, mls 3]50]000 #i;s dh jkf'k] {kfriwfrZ ds :i esa iznku dhA
e
ut

(v) xr o"kZ eas mlus xzkeh.k fodkl ds fy;s jk"Vh; dks"k dks 18]000 #- dk Hkqxrku fd;kA
gy (Solution):
it
st

Calculation of allowable expenses to Shri Mohit Gupta in


In

Computing the income from Business for the A.Y. 2010-11


ti

Rs.
ra

1. Deduction for preliminary expenses incurred in 2008 and 2009


a

(1/5 x 15,00,000) 3,00,000


Bh

2. Deduction for exploring and locating mineral 1/10th of (600000)


or income from mining Rs. 45000 (Which ever is less) 45,000
va

3. Compensation paid to employee on voluntary retirement (1/5 x 3,50,000) 70,000


sh

4. Payment to National Fund for Rural Development 18,000


Vi

Total deduction allowable 4,33,000


in

fVIi.kh & (i) 1 vizSy] 1998 ls iwoZ fd;s x;s izkjfEHkd O;;ksa ds lEcU/k esa dVkSrh ugha nh tk;sxh
Ja

D;ksafd dVkSrh ds fy, fu/kkZfjr vof/k dj lekIr gks xbZ gSA


(ii) 31 ekpZ] 1998 ds ckn foLrkj ij fd;s izkjfEHkd O;; ds lEcU/k esa dVkSrh ;ksX; jkf'k bl
vk'k; ds fy;s izkIr LFkkbZ lEifk;ksa dk 5% vFkok O;; dh x;h jkf'k nksuksa esa tks Hkh de gks] mlds

B.Com.-II/V/187
cjkcj gksrh gSA O;; dh x;h jkf'k 18 yk[k #- gS rFkk vfrfjDr LFkkbZ lEifk;ksa dk 3 djksM+ #- x
5%)=15 yk[k #- gSA vr% 15 yk[k #- ds 1@5 ds cjkcj dVkSrh nh xbZ gSA
(iii) /kkjk 35E ds rgr [kfutksa dh [kkst ,oa fu/kkZj.k ds fy;s xr o"kZ ,oa rqjUr iwoZ ds 4 o"kksZa ds
O;;ksa ds lEcU/k esa gh dVkSrh 10 leku fd'rksa esa nh tkrh gSA vr% 1 vizSy] 2005 ls iwoZ fd;s x;s

un
O;;ksa ds fy;s dVkSrh ugha nh xbZ gSA 1 vizSy] 2005 ;k ckn ds O;;ksa esa ljdkj }kjk ogu fd;k x;k

dn
O;; de dj fn;k x;k gSA LFky izkfIr dh ykxr ds lEcU/k esa dVkSrh ugha nh tkrh gSA ;|fi dVkSrh
dh jkf'k 6]00]000 x 10% vFkkZr 60]000 #i;s gS ijUrq bl o"kZ dVkSrh bl o"kZ dh [kkuksa dh vk;

La
ls T;knk ugha gks ldrh gSA vr% dVkSrh 45]000 #- dh nh x;h gS rFkk 15]000 #- dh v'kksf/kr jkf'k

),
vkxs iwjh dh tk;sxhA
Li"Vr;k vLohr O;;

ity
rs
(Expenses Expressly Disallowed)
vk;&dj vf/kfu;e dh /kkjk &40 ds vuqlkj ^O;kikj vFkok is'k* ds ykHk 'kh"kZd ds vUrxZr

ive
dj&;ksX; vk; dh x.kuk djus ds fy, fuEufyf[kr O;;ksa dks ugha ?kVk;k tkrk gS &

Un
v lHkh izdkj ds djnkrkvksa ds fy,&
1- rduhdh lsokvksa ds fy, Hkkjr ds ckgj ns; ;k fdlh vfuoklh dks ns; C;kt]jk;YVh]
ed
Qhl [/kkjk 40 (a) (i)]
m
Hkkjr ds ckgj vFkok Hkkjr esa fdlh vfuoklh dEiuh ds vykok dks vFkok fons'kh dEiuh dks
ee

ns; dksbZ C;kt] jk;YVh] rduhdh lsokvksa ds cnys Qhl ,oa vU; jkf'k;ka tks vk;&dj vf/kfu;e ds
vUrxZr dj&;ksX; gksa rFkk ftu ij mn~xe LFkku ij dj ugha dkVk x;k gks vFkok mn~xe LFkku dj
(D

dkV dj mldk xr o"kZ esa ;k vxys o"kZ esa /kjk 200 1 esa fu/kkZfjr le; lhek dh lekfIr ds iwoZ
e

Hkqxrku ugha fd;k x;k gks rks ,slh jkf'k dVkSrh ds :i esa Lohd`r ugha dh tk;sxhA ijUrq ;fn ckn
ut

ds fdlh o"kZ ,slh fdlh jkf'k ds lEcU/k esa mn~xe LFkku ij dj dh dVkSrh dj yh tkrh gS vFkok
it

mn~xe LFkku ij dj dh dVkSrh rks xr o"kZ esa gh dj yh tkrh gS ijUrq mldk Hkqxrku vxys fdlh
st

o"kZ esa /kkjk 200 1 esa fu/kkZfjr le; lhek dh lekfIr ds ckn fd;k tkrk gS rks ,slh jkf'k ml xr
In

o"kZ esa Lohd`r dj nh tkrh gS ftl xr o"kZ esa dj dj Hkqxrku fd;k tkrk gSA
ti
ra

2- fdlh fuoklh dh n'kk esa lzkrs ij dj dh dVkSrh ds izko/kkuksa dh ikyuk [/kkjk 40 (a) (ia)]
fdlh fuoklh dks ns; C;kt] deh'ku] nykyh] fdjk;k] jk;YVh] is'ksoj ;k rduhdh lsokvksa ds
a
Bh

fy, Qhl ;k fdlh fuoklh Bsdsnkj ;k miBsdsnkj dks dksbZ dk;Z djus ds fy, ns; jkf'k esa ls mn~xe
LFkku ij dj dh dVkSrh dh tkuh Fkh ijUrq dVkSrh ugha dh x;h ;k dVkSrh djus ds ckn /kjk 139
va

1 esa of.kZr ns; frfFk dks ;k blds igys dj tek ugha djok;k x;k gks rk ,slh jkf'k O;; ds :i
esa dVkSrh ;ksX; ugha gksxhA ijUrq ;fn ckn ds fdlh o"kZ esa mn~xe LFkku ij dj dh dVkSrh dj yh
sh

tkrh gS vFkok dj dh dVkSrh rks xr o"kZ esa gh djyh tkrh gS ijUrq mldk Hkqxrku mi;qZDr fu/kkZfjr
Vi

frfFk ds ckn fd;k tkrk gS rks ,slh jkf'k ml xr o"kZ esa Lohd`r dj nh tk;sxh ftl xr o"kZ esa dj
in

dk Hkqxrku fd;k x;k gSA


Ja

3- O;olk; ;k is'ks ds ykHkksa ij dj & [/kkjk 40 (a) (iia)]


fdlh O;olk; ;k is'ks ds ykHkksa ij vkjksfir dksbZ dj ;k nj dh jkf'k ds fy, dVkSrh Lohd`r
ugha dh tkrh gSA

B.Com.-II/V/188
4- /ku dj [/kkjk 40 (a) (iia)] -
/ku dj ds :i esa pqdkbZ xbZ jkf'k ds fy, dVkSrh Lohd`r ugha dh tkrh gSA
5- Hkkjr ds ckgj ns; osru ftl ij dj dh dVkSrh u dh x;h gS [/kkjk 40 (a) (iii)]

un
;fn dksbZ Hkqxrku osru 'kh"kZd esa dj ;ksX; gks rFkk ;g Hkkjr ds ckgj ns; gks ;k vfuoklh
dks ns; gks ,oa izkIrdrkZ }kjk bl ij dj dk Hkqxrku u fd;k x;k gks ;k mn~xe LFkku ij dj dh

dn
dVkSrh u x;h gks rks ,slh jkf'k Lohd`r O;; ugha ekuh tkosxhA

La
6- deZpkfj;ksa ds fy, j[ks x;s Q.M vkfn (Provident Fund etc.)esa va'knku [/kkjk 40 (a) (iv)]
;fn djnkrk us vius deZpkfj;ksa ds fgrksa ds fy, j[ks x;s fdlh Hkh Q.M esa va'knku fdn;k

),
gS rFkk ,sls Q.M esa ls deZpkjh dks Hkqxrku djrs le; mn~xe LFkku ij dj dh dVkSrh djus dh

ity
izHkko'kkyh O;oLFkk ugha dh gS rks djnkrk }kjk ,sls Q.M esa fd;s x;s va'knku dh dVkSrh ugha nh

rs
tk;sxhA fdlh Hkh Q.M esa ls Hkqxrku djrs le; mn~xe LFkku ij dj dh dVkSrh djus dh izHkko'kkyh

ive
O;oLFkk djus dh vko';drk mlh le; gksrh gS tc ,slk Hkqxrku ml deZpkjh ds fy, osru 'kh"kZd
ds vUrxZr dj&;ksX; vk; gksA

Un
7- deZpkfj;ksa ds vuqykHkksa ij fu;ksDrk }kjk [/kkjk 10 (10CC)] esa of.kZr okLro esa pqdk;k x;k djA
ed [/kkjk 40 (a) (v)]
m
c QeZ ds fy, [/kkjk 40 (b)]
QeZ ds }kjk lk>snkjksa dks fd;s x;s fuEu Hkqxrku vLohd`r gksrs gSa %
ee

(i) fuf"; lk>snkj dks fn;k x;k cksul] deh'ku ;k vU; ikfjJfed (
(D

(ii) lf; lk>snkj dks fu/kkZfjr lhek ls vf/kd fn;k x;k ikfjJfed (
(iii) lk>snkjkas dks iwt
a h ij 12 izfr'kr 1 twu] 2002 ls iwoZ 18 izfr'kr okf"kZd nj ls vf/kd nj ij fn;k
e
ut

x;k C;ktA
it

fVIi.kh% 'krksZa o izfrcU/kksa dk foLr`r fooj.k ^QeksZa dk dj&fu/kkZj.k* okys v/;k; esa fn;k x;k gSA
st

l O;fDr;ksa ds leqnk; ds fy, [/kkjk 40(ba)]


In

;fn djnkrk O;fDr;ksa dk leqnk; vFkok O;f"V;ksa dk la?k gS dEifu;ksa rFkkk lgdkjh
ti

lfefr;ksa dks NksM+dj rks mlds }kjk vius lnL; dks C;kt] osru] cksul] deh'ku ;k ikfjJfed ds
ra

:i esas fd;s x;s Hkqxrku ds fy, dVkSrh Lohd`r ugha dh tkrh gSA
a
Bh

(II) dqN n'kkvksa esa vLohr O;; ,oa Hkqxrku


(Expenses and Payments Not Deductible in Certain Circumstances)
va

1- fof'k"V O;fDr;ksa dks Hkqxrku /kkjk 40 A (2) % djnkrk }kjk fd;k x;k dksbZ Hkh ,slk O;;]
sh

ftlds vUrxZr fuEu izdkj ds fof'k"V O;fDr;ksa dks dksbZ Hkqxrku fd;k x;k gS] mlh lhek rd dVkSrh ;ksX;
gksxk] tks fu/kkZj.k vf/kdkjh dh lEifk esa mfpr gS rFkk 'ks"k jkf'k dh dh dVkSrh vLohd`r gksxh &
Vi

fof'k"V O;fDr;ksa dk vk'k; %


in

(i) ;fn djnkrk ,d O;f"V gks rks mldk dksbZ Hkh lEcU/khA ;fn djnkrk ,d dEiuh gks rks
Ja

mldk dksbZ Hkh lapkyd rFkk mldk lEcU/khA ;fn djnkrk ,d QeZ gks rks mldk dksbZ Hkh lk>snkj
rFkk mldk lEcU/khA ;fn djnkrk dksbZ O;fDr;ksa dk leqnk; vFkok fgUnw vfoHkkftr ifjokj gks rks
mldk dksbZ Hkh lnL; rFkk mldk lEcU/khA

B.Com.-II/V/189
(ii) dksbZ Hkh ,slk O;fDr ftldk ml djnkrk ds O;olk; esa lkjoku fgr gksA ;fn ,slk O;fDr
,d O;f"V gks rks mldk dksbZ Hkh lEcU/khA ;fn,slk O;fDr ,d dEiuh gS rks mldk dksbZ Hkh lapkyd
rFkk mldk lEcU/khA ;fn ,slk O;fDr ,d QeZ gS rks mldk dksbZ Hkh lk>snkj rFkk mldk lEcU/khA
;fn ,slk O;fDr O;fDr;ksa dk leqnk; vFkok fgUnw vfoHkkftr ifjokj gS rks mldk dksbZ lnL; rFkk

un
mldk lEcU/khA

dn
(iii) dksbZ Hkh ,slh dEiuh ftlds fdlh lapkyd dk vFkok dksbZ Hkh ,slh QeZ ftlds fdlh Hkh

La
lk>snkj dk vFkok dksbZ Hkh ,slk O;fDr;ksa dk leqnk; ;k fgUnw vfoHkkftr ifjokj ftlds fdlh Hkh
lnL; dk ml djnkrk ds O;olk; esa lkjoku fgr gksA ,slh dEiuh ds vU; lHkh lapkyd rFkk mlds

),
lEcU/kh( ,slh QeZ ds vU; lHkh lk>snkj ;k muds lEcU/kh ,oa ,sls leqnk; ;k ifjokj ds vU; lHkh

ity
lnL; rFkk muds lEcU/kh Hkh fof'k"V O;fDr ekus tk;saxsA

rs
(iv) dksbZ Hkh ,slk O;fDr ftlds O;olk; esa ml djnkrk dk i;kZIr fgr gksA

ive
fu/kkZj.k vf/kdkjh bl /kkjk ds vUrxZr dVkSrh dks Lohdkj ;k vLohdkj djus dk fu.kZ; ysrs

Un
le; fuEufyf[kr rF;ksa dks /;ku esa j[ksxk&
v ftu oLrqvksa] lsokvksa ;k lqfo/kkvksa ds fy, Hkqxrku fd;k x;k gS mudk mfpr cktkj ewY;(
ed
c ml djnkrk ds O;olk; ;k is'ks dh mfpr vko';drk,a rFkk
m
ee

l ml djnkrk dks ,sls Hkqxrku ls feyk gqvk ykHkA


(D

2- 20]000 #i;ksa ls vf/kd jkf'k ds Hkqxrku ds lEcU/k esa [/kkjk 40A(3)] % djnkrk ds }kjk
fd;s x;s O;; ds lEcU/k esa fdlh O;fDr dks ,d fnu esa fd;s tkus okyk Hkqxrku ;k Hkqxrkuksa dk ;ksx
e

20]000 #i;kas ls vf/kd jkf'k dk gksus ij js[kkafdr pSd ;k cSad MkV ls gksuk pkfg, vU;Fkk ,sls lEiw.kZ
ut

O;; dh dVkSrh vLohd`r gksxhA fdUrq ;fn djnkrk fu/kkZj.k vf/kdkjh dks bl ckr ls lUrq"V dj ns
it
st

fd mlds fy, js[kkafdr pSd ;k cSad MkV }kjk Hkqxrku djuk lEHko ugha Fkk] rks bl dVkSrh dks
In

Lohdkj fd;k tk ldrk gSA bl /kkjk ds izfrcU/k lEifk ; djus ds Hkqxru ij ykxw ugha gksrs] dsoy
eky rFkk O;;ksa ds lEcU/k esa fd;s x;s Hkqxrkuksa ij ykxw gksrs gSaA
ti
ra

fuEukafdr ifjfLFkfr;ksa esa ,slk O;; vLohd`r ugha fd;k tk;sxk fu;e 6DD)&
a

;fn Hkqxrku fjtoZ cSad ;k Hkkjr esa cSafdax dk O;olk; djus okyh fdlh dEiuh dks fd;k tk;sA
Bh

(i)

(ii) ;fn Hkqxrku LVsV cSad vkWQ bf.M;k vFkok vU; fdlh cSad lgdkjh cSad ,oa HkwfecU/kd cSad
va

lfgr dks fd;k tk;sA


sh

(iii) ;fn Hkqxrku izkFkfed d`f"k lk[k lfefr vFkok izkFkfed lk[k lfefr dks fd;k tk;sA
Vi

(iv) ;fn Hkqxrku Hkkjrh; thou chek fuxe dks fd;k tk;sA
in

(v) ;fn dsUnz ljdkj vFok jkT; ljdkj dks ,slk Hkqxrku fd;k tk;s ftlds lEcU/k esa ljdkjh
Ja

fu;eksa esa dsoy udn Hkqxrku djus dk gh izko/kku gks tSls&lhek 'kqYd] mRikn 'kqYd vkfnA
(vi) ;fn Hkqxrku cSafdax iz.kkyh ds fdlh ek/;e ls fd;k tk;sA blesa lk[k i=ksa dk iz;ksx] Mkd
vFkok VsyhxzkQ gLrkUrj.k] ,d gh cSad esa vFkok ,d cSad ls nwljs cSad ls ys[kk iqLrdksa ds ek/
B.Com.-II/V/190
;e ls lek;kstu] cSad [kkrs ds ek/;e ls bySDVksfud fDy;fjax i)fr dk iz;ksx rFkk MsfcV ,oa
sfMV dkMZ ds ek/;e ls Hkqxrku lfEefyr gSA
(vii) ;fn djnkrk }kjk fd;s tkus okys fdlh Hkqxrku dk lek;kstu djnkrk ds }kjk Hkqxrku ikus okys
dks eky dh iwfrZ vFkok nh xbZ lsokvksa ds fy;s ns; jkf'k ls dj fn;k tk;sA

un
(viii) ;fn Hkqxrku d`f"k mRikn] ckxokuh mRikn] Ms;jh mRikn] eqxhZ] v.Ms] Qy&lCth] 'kgn vkfn

dn
[kjhnus ij fdlku vFkok bu oLrqvksa ds mRiknd dks fd;k tk;sA

La
(ix) ;fn fctyh dh lgk;rk ds fcuk dqVhj m|ksx ds :i esa mRiknu drkZ ls mldk mRikn [kjhnus

),
ds fy;s Hkqxrku fd;k tk;sA

ity
(x) ;fn Hkqxrku ,sls xkao esa vFkok dLcs esa fd;k tk;s tgk cSad dh lqfo/kk ugha gks rFkk Hkqxrku ikus

rs
okyk ,sls gh fdlh xkao vFkok 'kgj esa jgrk gS vFkok O;olk; djrk gSA

ive
(xi) ;fn djnkrk }kjk vius fdlh deZpkjh dh lsokfuo`fk] NaVuh] R;kxi= vFkok e`R;q ij vFkok

Un
buds lEcU/k eas xzsP;qVh] NaVuh ij {kfriwfrZ vFkok ,sls gh lhekUr ykHk ds :i esa deZpkjh vFkok
mlds mkjkf/kdkjh dks Hkqxrku fd;k tk;s rFkk ,sls Hkqxrku dh dqy jkf'k 50]000 #- ls vf/kd
ugha gksA
ed
m
(xii) ;fn Hkqxrku fdlh ,sls deZpkjh dks fd;k tk;s ftldk 15 fnu ;k vf/kd vof/k ds fy;s vU;
ee

fdlh LFkku ij vLFkk;h LFkkukUrj.k fd;k x;k gks rFkk ,sls deZpkjh dk ml LFkku ij cSad [kkrk
ugha gks c'krsZa /kkjk 192 ds izko/kkuksa ds vuqlkj mn~xe LFkku ij osru esa ls dVkSrh dj yh xbZ
(D

gksA
e

(xiii) ;fn Hkqxrku ml fnu djuk vko';d gks ftl fnu NqV~Vh vFkok gM+rky ds dkj.k cSad cUn gksA
it ut

(xiv) ;fn Hkqxrku fdlh ,sls izfrfuf/k dks fd;k tk;s ftldks djnkrk dh vksj ls eky vFkok lsokvksa
st

ds fy;s udn Hkqxrku djuk gksA


In

(xv) ;fn Hkqxrku fons'kh eqnzk vFkok ;k=h pSd ds ; djus ds cnys vf/kd`r O;kikjh vFkok eqnzk
ti

ifjorZu djus okys ds }kjk vius O;kikj dh lkekU; izf;k ds nkSjku fd;k tk;sA
ra

Li"Vhdj.k&
Li"Vhdj.k&;fn Hkqxrku ekyokgd okgu dks pykus] fdjk;s ij nsus ;k iV~Vs ij nsus ds fy, 1
a
Bh

vDVwcj 2009 dks ;k blds i'pkr~ fd;k tkrk gS rks mi;ZqDr izko/kku 20]000 #- ls vf/kd dh ctk;
35]000 #- ls vf/kd ds Hkqxrku ds lEcU/k esa gh ykxw gksaxsA
va

3- xzsP;qVh ds fy, vk;kstu [/kkjk 40A(7)] % ;fn djnkrk us xr o"kZ esa vius deZpkfj;ksa dks
sh

vodk'k xzg.k fd;s tkus ij vFkok lsok eqDr gksus ij xzsP;qVh dk Hkqxrku djus ds fy, dksbZ vk;kstu
Vi

(Provision for Gratuity) cuk;k gS rks ,sls vk;kstu dh dVkSrh ugha nh tk;sxhA fdUrq ;fn dksbZ xzPs ;qVh
dh jde xr o"kZ esa ns; gks pqdh gks] rks mlds fy, vk;kstu dh dVkSrh dks vLohdkj ugha fd;k
in

tk;sxkA blh izdkj xzsP;qVh Q.M ;fn vuqeksfnr xzsP;qVh Q.M gks rks mlesa djnkrk }kjk fn;s x;s
Ja

va'knku dh dVkSrh dks vLohdkj ugha fd;k tk;sxkA


4- dqN dks"kksa esa va'knku ;k Hkqxrku [/kkjk 40A(9)] % ;fn djnkrk us fu;ksDrk dh gSfl;r ls
fdlh Hkh dks"k ;k izU;kl (fund or trust) dh LFkkiuk ds fy, ;k mlesa va'knku ds :i essa dksbZ Hkqxrku
B.Com.-II/V/191
fd;k gS] rks ,slk Hkqxrku vLohd`r gksxkA fdUrq ;g izfrcU/k fuEukafdr ifjfLFkfr;ksa esa ykxw ugha gksxk&
(i) ;fn ,slk Hkqxrku /kjk 36 1 ds okD;ka'k (iv) ;k (v) esa mYysf[kr fdlh dks"k izekf.kr izkWfoMs.V
Q.M] vuqeksfnr lqij,sU;q,'ku Q.M] vuqeksfnr xzsP;qVh Q.M vkfn ds fy, fu/kkZfjr lhekvksa ds

un
vUrxZr fd;k x;k gks(
(ii) ;fn ,slk Hkqxrku vU; fdlh dkuwu dh O;oLFkkvksa ds vuqlkj fd;k x;k gksA

dn
5- dqN O;;ksa dk okLrfod Hkqxrku djus ij gh dVkSrh ;ksX; gksuk /kkjk 43 (B): fuEufyf[kr

La
O;;ksa ds lEcU/k esa dVkSrh Hkqxrku okys o"kZ esa gh Lohdk;Z gksxh] pkgs djnkrk ds }kjk ikyu dh xbZ
ys[kkadu fof/k ds vuqlkj og nkf;Ro fdlh Hkh xr o"kZ esa mn; gqvk gks&

),
ity
(a) djnkrk }kjk fdlh Hkh dkuwu ds vUrxZr ljdkj dks ns; dj] 'kqYd] eglwy ;k Qhl (tax, duty,
cess or fees) ds :i esa ns; dksbZ jkf'k] pkgs mls fdlh Hkh uke ls iqdkjk tk;s(

rs
ive
(b) djnkrk }kjk fu;ksDrk ds :i esa izkfoMs.V Q.M] lqij,U;q,'ku Q.M] xzsP;qVh Q.M ;k deZpkfj;ksa
ds dY;k.k ds fy, vU; fdlh Q.M esa fn;s x;s va'knku dh jkf'k(

Un
(c) deZpkfj;ksa dks fn;s tkus okys cksul o deh'ku dh jkf'k(
ed
(d) djnkrk }kjk fdlh lkoZtfud fokh; laLFkku ls vFkok fdlh jkT; fokh; fuxe ls vFkok fdlh
jkT; vkS|ksfxd fofu;kstu fuxe ls fy, x, _.k ;k m/kkj jkf'k ij C;kt ds :i esa ns; dksbZ
m

jkf'k(
ee

(e) djnkrk }kjk fdlh vuqlwfpr cSad ls fy;s x;s _.k ;k vfxze ij ,sls _.k ;k vfxze ds fy, gq,
(D

le>kSrs dh 'krksZa ds vuqlkj ns; C;kt dh jkf'kA


e

(f) fu;ksDrk }kjk deZpkjh dks vodk'k ds LFkku ij fd;k x;k Hkqxrku (Leave encashment)
it ut

mi;qZDr dksbZ jkf'k ftl xr o"kZ esa ns; gqbZ gS] mldk Hkqxrku ;fn ml xr o"kZ ds lekIr gksus
st

ds i'pkr fdUrq ml xr o"kZ ds fy, /kkjk 139 1 ds vuqlkj fooj.k izLrqr djus dh fu/kkZfjr frfFk
In

rd fdlh Hkh le; dj fn;k x;k gS] rks ,slh jkf'k ds fy, dVkSrh ns;rk ds vk/kkj ij ml xr o"kZ
ti

esa Lohdk;Z gksxh] ftl xr o"kZ esa og jkf'k ns; gqbZ gSA
ra

mi;qZDr jkf'k;ksa ds lEcU/k esa iwoZ ds fdlh xr o"kZ esa ns;rk ds vk/kkj ij dVkSrh iznku dh tk
a

pqdh gks rks fQj vc mlh jkf'k ds fy, Hkqxrku ds vk/kkj ij iqu% dVkSrh Lohdk;Z ugha gksxhA
Bh

vU; egoiw.kZ O;oLFkk,a


va

(Other Important Provisions)


sh

1- ys[kk iqLrdksa dh vfuok;Zrk (Colmpulsory maintenance of Accounts) [/kkjk 44 AA)]


Vi

/kkjk 44 AA ds vqulkj fuEu izdkj ds O;olkf;;ksa ds fy;s ys[kk iqLrdsa j[kuk vfuok;Z gS&
in

v fofufnZ"V is'ksoj O;fDr;ksa ds fy, (For Specified Professionals) % odkyr] fpfdRlk] vfHk;kfU=dh]
Ja

f'kYi&dyk] ys[kkdeZ] rduhdh ijke'